企业与利益相关者之间所缔结的综合性社会契约是利益相关者利益要求的根源,综合性社会契约的复杂性造成企业对利益相关者利益要求认知的差异。文章通过实证研究。从企业成长的视角,对不同规模与不同生命周期的企业对利益相关者利益要求的认知差异进行识别与分析。根据研究结果,文章建议社会各方应给予中小型企业与衰退期企业更多关心与关注,以促使其更好地回应利益相关者利益要求,强化其社会责任意识。
The integrative social contracts between firms and stakeholders are the root cause of stakeholder interests. The difference of cognition on stakeholder interests originates in the complexity of the integrative social contracts. According to empirical study and from the perspective of firm growth, the paper identifies and analyzes the difference of cognition on stakeholder interests in the firms which have different size and life cycle. Based on the results, the paper suggests that the society should give more concern and pay more attention to the small-and -medium-sized enterprises and the firms in decline period in order to encourage them to respond better to the stakeholder interests and enhance their sense of corporate social accountability.