第二章主要介绍了利益相关者理论的相关内容。
The second part the related content that has introduced theory of benefit relative mainly.
社会责任；矿产资源型企业；利益相关者理论；
Social Responsibility; Mineral Resources-based Enterprises; Enterprises Stakeholder Theory;
利益相关者理论；生命周期评价；绿色供应链管理。
Stakeholder theory; Life Circle Assessment; Green Supple chain management.
1963年美国斯坦福大学的一个研究小组首先提出利益相关者理论。
The United States in 1963, a Stanford University Group first proposed the theory of stakeholders.
依据利益相关者理论，公司法应确立股东、债权人利益衡平保护体系。
According to the benefits related theories, Company Law should establish the system of even protection in benefits of shareholder and creditor.
同时进一步从根源上分析了股东至上理论与利益相关者理论的总体差异。
At the same time it further analyzes overall difference of the shareholder supreme theory and the stakeholder theory from the root.
利用利益相关者理论分析我国农村医疗机构单病种定额付费中的各方利益者。
The stakeholders in quota payment of specific diseases model in Chinese rural medical institutions have been analyzed in this paper through the stakeholder Theory.
企业所有权安排有两种不同的理论流派：“股东至上”理论和利益相关者理论。
Arrangement of ownership has two kinds school of theories: the shareholder uppermost theory and stakeholder theory.
因此，按利益相关者理论来建立财务披露监管机制是改造公司治理结构的关键。
Thus, the monitoring mechanism of financial disclosure based on the stakeholder theory is the key to transformation of the corporate governance structure.
利益相关者理论是确立公司社会责任的重要依据。涉及多学科，具有相当的挑战性。
Stakeholder theory of corporate social responsibility is to establish an important basis for involving multidisciplinary, with a considerable challenge.
其次，为了弥补企业社会责任理论对象性不明晰的缺陷，本文把视线转向利益相关者理论。
Secondly, in order to make up for the theory of corporate social responsibility is not clear target of the deficiencies, the paper attention to the stakeholder theory.
国内外的学者对剩余权的归属问题形成了两种不同的解说：股东至上论与利益相关者理论。
Scholars at home and foreign have formed two different interpretations about adscription of residual right: the hypothesis of shareholder priority and that of interest relations.
利益相关者理论强调公司不但要追求股东利益的最大化，还应当关注其他利益相关者的利益。
The stakeholder theory emphasizes that a corporation should not only seek maximal benefits for its stockholders, but also pay attention to the benefit of other stakeholders.
利益相关者理论强调公司不仅仅追求股东利益的最大化，还应当关注其他利益相关者的利益；
Stakeholder theory emphasizes that the corporation should not only pursue the maximum of the stakeholders' benefit, but also pay attention to the stakeholders' benefit.
利益相关者理论为调查企业的社会表现（CSP）和企业财务绩效之间的关系提供了一个框架。
Stakeholder theory provides a framework for investigating the relationship between corporate social performance (CSP) and corporate financial performance.
有关公司治理的理论有很多，具体来说，可以归纳为交易成本理论、代理理论和利益相关者理论。
There are many theories on corporate governance, which can be classified into three categories: transaction cost theory, agency theory and stakeholder theory.
利益相关者理论是对以股东至上主义理念的挑战，近年来在理论研究和实证检验方面取得很大进展。
The stakeholder theory is a challenge to the shareholder conciliarism and now has achieved great progress both in theoretic and empirical research.
第三，本文将利益相关者理论与企业社会责任理论相结合，提出基于利益相关者视角的社会责任管理方法。
Third, the paper will be with the stakeholder theory of corporate social responsibility theory, based on the proposed stakeholders perspective of social responsibility management methods.
本文从利益相关者理论出发，以母子公司型企业集团作为研究对象，首先对相关文献进行回顾，界定了相关概念；
This paper is based on stakeholder theory, the studying object is the mother-subsidiary business groups. First, definite the related concepts from of reviewing all the relevant documents;
利益相关者理论认为企业是所有利益相关者的企业，强调利益相关者的合作，主张利益相关者对企业实行共同治理。
The stakeholder theory of corporate governance holds that corporate is all the stakeholders'. Emphasizing cooperation and maintaining co-governance among the stakeholders.
以华南虎事件为例，利用利益相关者理论分析了虎照门事件中的六大利益相关者，探究了他们在此事件中各自的利益。
Taking South China Tiger event as the example, this paper analyzes six stakeholders in South China Tiger event with the stakeholder theory, and probes into their respective benefit in this event.
在公司的社会责任与利益相关者理论的影响下，建立在股东至上、股东主权基础上的传统公司治理理论受到广泛抨击。
The old -fashioned corporate governance structure that was based on the shareholder-orientated system has been widely criticized under the influence of the theory of corporate social responsibility.
利益相关者理论为会计信息生成机制的导向转换提供了相应的理论支持，即会计信息生成机制由供给导向向需求导向转换。
The theory of stakeholder provides corresponding theoretical supports for changing the generation mechanism of accounting information from supply-orientation to demand-orientation.
但是，在公司治理结构的构建过程中，应该考虑各利益相关者的作用。由此产生的利益相关者理论也使公司治理结构理论得到了升华。
But in the construction of the corporate governance, the functions of the respective interest-related parties theory has enhanced the further development of the corporate governance theory.
本文在澄清了企业社会责任和企业公民的含义及其内在联系的基础上，利用利益相关者理论，指出作为企业公民自觉承担社会责任将获得新的竞争力。
U-sing the stakeholders theory, it points out that exerting the corporate citizenship and consciously taking on the social responsibilities will enable the companies to develop a new competency.
以这一理论为指导，对旅游目的地网络营销中涉及到的利益相关者进行了较为详细的分析。
Under the guidelines of stakeholder theory, the paper analyzes in comparatively detail the stakeholders involved in tourism destination's network marketing.
“公司利益相关者论”自传入我国后，对我国公司治理理论产生了较大影响，有学者在其基础上提出了“公司多边治理”的概念，用以重塑我国公司治理结构。
Based on "the theory of stakeholder ownership", some scholars put forward the concept of "multilateral management of corporations" to reconstruct our framework of corporate governance.
企业和社会各利益相关者对企业社会责任理论仍是陌生的。
The theory of social responsibilities of enterprises is still strange to the enterprises and the stakeholders of enterprises .
企业和社会各利益相关者对企业社会责任理论仍是陌生的。
The theory of social responsibilities of enterprises is still strange to the enterprises and the stakeholders of enterprises .
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