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公司的本质是利益相关者的契约集合体,利益相关者为公司的生存和发展贡献了专用性的风险资产,并分担了公司的剩余风险。所以公司治理中不仅应该关注股东的利益,同时也应该考虑到利益相关者的权益诉求。我国上市公司治理中存在的一系列问题无不跟在治理中忽视利益相关者的相关权益诉求有关。本文认为需要完善公司外部治理,强化对利益相关者诉求的体现。
The essence of a company is the contractual aggregate of stakeholders. Stakeholders contribute dedicated risk assets to the survival and development of the company and share the remaining risks of the company. Therefore, corporate governance should not only pay attention to the interests of shareholders, but also should take into account the rights and interests of stakeholders. A series of problems existing in the governance of listed companies in our country are all related to neglect of the related rights and interests demands of the stakeholders in the governance. This paper argues that it is necessary to improve the external governance of the company and strengthen the manifestation of the demands of the stakeholders.