资源型企业生态工程评价指标体系的构建——基于利益相关者视角

An evaluation index system of resource-based enterprises’ ecological engineering——Based on the perspective of stakeholders

摘要:

资源型企业的生态工程决策不仅关乎企业自身的经济利益与生存发展,也对其利益相关者产生重要影响,因而必须兼顾伦理因素,履行社会责任。利益相关者理论改变了“股东至上”和 “企业利润最大化”这一传统单一的价值取向,并被“利益相关者共生、共赢与和谐”这一价值取向取而代之。从企业伦理观出发,基于利益相关者视角,构建具有多元价值观的资源型企业生态工程评价体系,不仅是提高企业决策科学性、有效性的必要尝试,也是对增强资源型企业综合竞争力、实现利益群体各方共生、共赢与可持续发展的有益探索。

Abstract:

Ecological engineering decisions of resource-based enterprises are closely related to their development and have important effect on the stakeholders as well. Therefore ethical considerations must take into account to change value orientation to win-win cooperation instead of profit maximization. The evaluation system of ecological engineering based on business ethics and perspective of stakeholders is not only a necessary attempt to improve scientificity and validity of decision-making, but also a beneficial exploration to enhance the comprehensive competitiveness and achieve sustainable development.