英语论文网

“利益相关者”是西方国家关于公司治理的一种理论，于20世纪60年代由美国斯坦福大学的一个研究小组正式提出。对利益相关者的范围界定有宽有窄，最宽泛的定义认为，凡是影响企业活动或被企业活动所影响的个人和团体都是利益相关者，包括股东、债权人、雇员、消费者、供应商、政府部门，相关的周边社区、社会团体、社会组织等。

"Stakeholder" in Western countries a theory on corporate governance in the 1960s by a Stanford University research team formally proposed. Right stakeholders scoping has a narrow width, the broadest definition of the view that any business activity or business activities affect the affected individuals and groups are all stakeholders, including shareholders, creditors, employees, consumers, suppliers , government departments, relevant surrounding communities, social organizations, social organizations. Defined as the narrowest, only invested in the enterprise-specific assets and assets at risk status of individuals and groups, including shareholders, managers, employees, creditors, etc. [1]. Whatever the definition, the staff are all stakeholders. Stakeholder theory advocates of corporate governance can not stick "to maximize shareholder value," and should be stakeholders or companies to maximize the benefits for the target. Between the various stakeholders should be checks and balances between the rights and obligations configuration, all stakeholders should implement sincere cooperation and jointly promote prosperity and development of enterprises. Restructuring state-owned enterprises, the emphasis of workers are corporate stakeholders, has a very important practical significance. Workers in the State - although not parties to the transaction, but compared to the invisible, "all the people" is concerned, workers solidarity with the corporate interest groups. Therefore, the process of transfer of state-owned enterprises really care about people and workers. However, the workers concerned are personal welfare and job opportunities, rather than the success of the transfer of state-owned enterprises, for national distribution, people's highest expectations is fair [2]. When workers feel unfair distribution when they have reason to express their dissatisfaction to the government, it can justifiably enterprise "ownership" in the name of the buyer to obstruct the exercise of corporate ownership of enterprises, and even mass violence (in 2009 occurred in Jilin Tonghua Iron and Steel group events is exemplified), which would seriously affect the smooth progress of SOEs.

国有企业改制过程往往伴随着国有产权的交易。其中非常重要的一项就是资产评估。国有资产评估工作由国有资产占有单位按照法律法规的规定，聘请有相应资质的国有资产评估机构进行，法律责任由接受委托的资产评估机构和签字的资产评估师共同负责。

State-owned enterprise restructuring process is often accompanied by state-owned property deals. Which is a very important asset valuation. Assessment of state-owned assets by the state-owned assets occupy units in accordance with laws and regulations, to employ the qualified state-owned assets evaluation agencies, legal responsibility entrusted assets evaluation agencies and CPV signed jointly responsible. In this program, asset evaluation, there are three important aspects: the assets of enterprises to declare whether it is true, with or without hidden costs of state-owned assets and fiction, debt behavior; government finance and audit departments are done rigorous review and oversight, whether the misconduct ; asset evaluation agencies are truly neutral, whether for business cheating. Workers as stakeholders Stakeholders right to know the actual situation of enterprise assets, rating agencies and the monitoring and evaluation processes.