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论文编号：	505
作者编号：	032917
上传时间：	2009/1/8 15:46:27
中文题目：	企业利益相关者文化研究
英文题目：	Research on Corporate Stakehol
指导老师：	齐善鸿
中文关键字：	企业 利益相关者 利益相关者文
英文关键字：	Corporation Stakeholder Stak
中文摘要：	近年来，世界著名企业频频发生侵害利益相关者利益的严重失范行为。随着负外部性信息的披露，企业公信力骤然下降。然而，利益相关者主体意识日益觉醒、利益相关者战略价值日益凸显的现实，以及优秀企业关注利益相关者合理利益诉求产生文化软实力的事实，要求企业将利益相关者要素整合入企业文化之中，关注企业利益相关者文化问题。 企业利益相关者文化是企业文化研究的新视角，作为一个新兴研究领域，利益相关者文化的系统理论架构尚未建立。本文旨在基于利益相关者理论和企业文化理论，系统地构建利益相关者文化的理论架构。在研究方法论上，本文运用关系主义方法论和系统论，将嵌入于利益相关者关系之中的企业作为基本分析单位，以建构良性互动的利益相关者关系；在研究方法上，主要运用历史考察、文献研究、比较研究和案例研究方法。本文的研究内容主要涉及下述四个方面：利益相关者视角的企业性质——系统地认知嵌入于利益相关者关系之中的企业的本质；企业利益相关者文化系统——系统地展现利益相关者文化的内涵、层次、结构、功能；企业利益相关者文化模式——基于伦理与经济的关系视角结构性地展示企业对利益相关者文化的整体认知图式；企业利益相关者文化评价——为利益相关者文化诊断和文化变革提供科学决策依据。 首先，利益相关者视角的企业性质。利益相关者视角的企业性质是企业利益相关者文化的基础。嵌入于利益相关者关系之中的企业涵盖三重属性：生产性、契约性、协作性。生产性是企业作为经济组织的基本性质；契约性是企业对利益相关者责权利关系的契约安排；协作性是企业建构基于信任与合作的利益相关者关系的基本要求，因为企业成长依赖于利益相关者协作，协作生产企业剩余。基于企业的三重性质，从利益相关者的视角，企业在本质上是利益相关者协作生产的一组契约安排。企业是由利益相关者构成的系统，企业存在的目的是通过利益相关者协作创造企业价值并向利益相关者分配增长的价值。 其次，企业利益相关者文化系统。企业利益相关者文化系统涵盖利益相关者文化的内涵、层次、结构、功能。企业利益相关者文化是企业利益相关者关系管理的基本假设、价值观和行为模式。利益相关者文化包括三个层次：基本假设、价值观、行为模式。其中，基本假设是利益相关者文化的本质，价值观是利益相关者文化的核心，行为模式是利益相关者文化的表象。基本假设和价值观决定行为模式，行为模式是价值观和基本假设的外在反映。因为从企业资本构成的视角，利益相关者可分为经济资本利益相关者、人力资本利益相关者、社会资本利益相关者、环境资本利益相关者。相应地，利益相关者文化的结构涵盖四个构面：经济资本利益相关者文化、人力资本利益相关者文化、社会资本利益相关者文化、环境资本利益相关者文化。企业利益相关者文化的功能包括内部整合与外部适应的基本功能、建构企业文化软实力的实用功能、创造和传承管理文明的目的功能。 再次，企业利益相关者文化模式。企业利益相关者文化模式是企业关于利益相关者文化的整体认知图式。基于伦理与经济的关系视角，利益相关者文化模式涵盖功利性利益相关者文化模式、战略性利益相关者文化模式、伦理性利益相关者文化模式、整合性利益相关者文化模式。其中，功利性利益相关者文化模式基于伦理与经济的对立关系，发展没有道德的经济。战略性利益相关者文化模式基于伦理与经济的同一关系即伦理的经济性，关注战略利益相关者的利益诉求，承担战略利益相关者的受托责任，建构战略性利益相关者关系，以实现企业财务绩效。伦理性利益相关者文化模式基于经济与伦理的同一关系即经济的伦理性，关注所有利益相关者的利益诉求，承担所有利益相关者的责任，以实现企业经济绩效、社会绩效和环境绩效。整合性利益相关者文化模式基于伦理与经济的交互同一关系即经济的伦理性和伦理的经济性，既关注影响企业目标实现的战略利益相关者的利益诉求，承担战略利益相关者的受托责任；也关注受企业目标实现过程影响的伦理利益相关者的合理利益诉求和期望，承担企业伦理责任，以发展基于信任与合作的战略性利益相关者关系和支持性利益相关者关系，实现企业经济绩效、利益相关者绩效和环境绩效，构建企业与利益相关者互主体性协作共赢的健康成长模式，实现利益相关者企业系统的价值最大化和健康持续发展。 最后，企业利益相关者文化评价。基于文化的复杂性，利益相关者文化评价包括三重评价：基于田野调查的定性评价、基于问卷调查的定量测量、综合评价。其中，定性评价主要通过田野调查以评价利益相关者文化隐性部分——潜在的基本假设；定量测量主要通过问卷调查和统计分析以测量利益相关者文化的显性部分——价值观；综合评价通过构成要素评价和绩效系统评价，不仅对利益相关者文化隐性的基本假设，也对显性的价值观，还对外显的行为绩效进行综合评价。基于定性评价、定量测量、综合评价的三重评价，有利于企业对利益相关者文化评价结果进行三角互证，为企业进行利益相关者文化诊断和文化变革提供科学决策依据。
英文摘要：	In recent years, world-famous corporations frequently committed seriously abnormal behaviors of damaging stakeholders’ interests. With the information disclosure of negative externality, corporate public power declined deeply. However, with stakeholders’ subjectivities awaking, stakeholders’ strategic values emerging, and excellent corporations building soft power of corporate culture through meeting stakeholders’ legitimate claims, all these realities and facts force corporations to integrate stakeholder element into corporate culture and focus on the issue on corporate stakeholder culture. Corporate stakeholder culture is a new research perspective of corporate culture. As a new study field, the systematic theory framework of stakeholder culture is not founded. This dissertation is to construct stakeholder culture theory system based on stakeholder theory and corporate culture theory. On research methodology, here use relationalism and systematic theory, regarding the corporation embedded in stakeholder relations as the basic analytic unit in order to construct positively interactive stakeholder relationships. On study methods, here use historical survey, literature study, comparative study, and case study. On research contents, this dissertation contains four aspects as follows: firstly, nature of the corporation based on the stakeholder perspective which helps to recognize the essence of the corporations embedded in stakeholder relations; secondly, stakeholder culture system which contains connotation, levels, structure, and functions; thirdly, stakeholder culture modes based on the relationship between ethics and economy which is about the corporation’s integrative cognitive schema on stakeholder culture; lastly, stakeholder culture appraisal which provides scientific decision-making foundations for stakeholder culture diagnose and culture change. Firstly, on nature of the corporation based on stakeholder perspective. Nature of the corporation is the foundation of corporate stakeholder culture. For the corporation embedded in stakeholder relations, it has triple attributes: productive nature, contractual nature, and cooperative nature. Productive nature is the basic attribute of the corporation as an economic organization. Contractual nature is about contractual arrangements on corporate stakeholders’ responsibilities, power, and rights. And cooperative nature is the fundamental demand of building trustworthy stakeholder relationships as corporate growth depends on cooperation which produces corporate residuals. Based on the above triple natures, the corporation in essence is a serial of stakeholder contractual arrangements on stakeholder cooperative production. And the corporation is a stakeholder system which purpose is to cooperatively create values and distribute incremental values for stakeholders. Secondly, on corporate stakeholder culture system. Corporate stakeholder culture system contains its connotation, levels, structure, and functions. Stakeholder culture is the basic hypotheses, values and behavior patterns on corporate stakeholder relationship management. And it has three levels: basic hypotheses, values and behavior patterns. Among the above three levels, basic hypotheses are the essence of stakeholder culture, values are the core of stakeholder culture, while behavior patterns are the superficial level of stakeholder culture. And behavior patterns are not only dependent on basic hypotheses and values but also are the externally superficial reflection of basic hypotheses and values. As based on the perspective of corporate capital structure, stakeholders can be classified into economic capital stakeholders, human capital stakeholders, social capital stakeholders, and environmental capital stakeholders. Correspondingly, the structure of stakeholder culture contains four aspects: economic capital stakeholder culture, human capital stakeholder culture, social capital stakeholder culture and environmental capital stakeholder culture. And the functions of stakeholder culture include three following aspects: the fundamental functions of internal integration and external adaptation, the instrumental function of building corporate soft power, and the intrinsic function of creating and spreading management civilizations. Thirdly, on corporate stakeholder culture modes. Corporate stakeholder culture mode is the corporation’s integrative cognitive schema on stakeholder culture. Based on the perspective of the relationship between ethics and economy, there can be classified into four structural stakeholder culture modes: utilitarian stakeholder culture mode, strategic stakeholder culture mode, ethical stakeholder culture mode, and convergent stakeholder culture mode. Based on contradictive relationship between ethics and economy, utilitarian stakeholder culture mode develops immoral economy. While based on conforming relationship between ethics and economy, i.e. economic ethics, strategic stakeholder culture mode focuses on strategic stakeholders’ claims and takes their fiduciary responsibilities in order to build strategic stakeholder relationships and acheive financial performance. Based on conforming relationship between economy and ethics, i.e. ethical economy, ethical stakeholder culture mode focuses on all stakeholders’ legitimate claims and takes all stakeholder responsibilities so as to realize corporate economic performance, social performance and environmental performance. And based on mutual conforming relationships between ethics and economy, i.e. ethical economy and economic ethics, convergent stakeholder culture mode not only focuses on strategic stakeholders’ claims and takes their fiduciary responsibilities but also cares for ethical stakeholders’ legitimate claims and takes ethical responsibilities so as to develop strategic and supportive stakeholder relationships based on trustworthiness and cooperation, to realize corporate financial performance, stakeholder performance and environmental performance, to construct healthy corporate growth mode in which corporations and stakeholders cooperate intersubjectively with win-win effectiveness, and to achieve value maximization and healthily sustainable growth of stakeholder corporation system. Lastly, on corporate stakeholder culture appraisal. Based on the complexity of culture, corporate stakeholder culture appraisal contains triple methods: qualitative assessment based on field study, quantitative measurement based on questionnaire survey, and comprehensive evaluation. Qualitative assessment is to assess the implicit underlying basic assumptions of stakeholder culture. And quantitative measurement is to measure the explicit values of stakeholder culture. While comprehensive evaluation not only evaluates the implicit basic assumptions but also explicit values and the superficial behavior performance through structural elements evaluation and performance system evaluation. Based on respective advantages of the above triple appraisals, corporations can conduct triangular interproof research in order to provide scientific decision-making foundations for stakeholder culture diagnose and culture change.
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