利益相关者满足程度与企业绩效研究--来自中国制造业上市公司面板数据的证据

摘要

This article aims to research on the rationship between stakeholder satisfaction and enterprise profit ,based on the date of the 544 manufacture companies. The result shows that the degree of stakeholder satisfaction have an impact on the profit of the company. In addition to the creditors and shareholders, other stakeholders such as employees, customers, suppliers and government also play a vi-tal role in daily operation and management activities. Therefore , the enterprise should pay more attention to the interest of the stakehold-ers.%以544家制造业上市公司为样本，实证研究了利益相关者满足程度对公司财务绩效的影响。实证回归结果表明：公司的绩效受利益相关者满足程度的影响，且不同的利益相关者由于参与到公司的日常管理的形式不同，对企业的绩效产生的影响也是各不相同的。企业在日常的经营管理活动中要多关注利益相关者的利益，做到统筹兼顾。