利益相关者理论作为企业理论中的一个新分支,一方面凭借着对企业与社会关系的重新认识,从产生之日起就备受关注,尤其是在与企业社会责任研究全面结合的过程中,实现了理论自身的迅速发展,并对企业治理和企业社会责任观产生了深刻的影响;另一方面,其理论所固有的局限性也在企业社会责任研究分析过程中凸显出来。因此,需要运用马克思主义经济学的原理与方法对这些问题加以分析和澄清,以便为我所用,推动我国和谐社会微观基础的建设。 Stakeholder theory as a new branch of enterprise theory, on the one hand, re-understanding of the relationship between the enterprise and society, has attracted attention from the day of its creation, especially in the process of comprehensive integration with corporate social responsibility research. It has realized the rapid development of the theory itself and has had a profound impact on corporate governance and corporate social responsibility. On the other hand, the inherent limitations of its theory have also been highlighted in the process of corporate social responsibility research and analysis. Therefore, we need to apply the principles and methods of Marxist economics to analyze and clarify these issues so that they can be used by us to promote the construction of the micro-foundation of our harmonious society.