CAJ | 학술논문

从股东利益至上到利益相关者理论的产生，是企业经营管理实践的新发展，它充分反映了现代经济社会发展的价值取向。现代物流企业是由一系列利益相关者组成的契约联合体，这些利益相关者接受契约的约定，确保契约联合体的正常运转，维护联合体的合法权益。利益相关者权益的维护是一个合作博弈的过程，物流企业要维护利益相关者权益，尊重各利益相关者的权利诉求，拓展履行利益相关者责任的路径。
종고동이익지상도이익상관자이론적산생，시기업경영관리실천적신발전，타충분반영료현대경제사회발전적개치취향。현대물류기업시유일계렬이익상관자조성적계약연합체，저사이익상관자접수계약적약정，학보계약연합체적정상운전，유호연합체적합법권익。이익상관자권익적유호시일개합작박혁적과정，물류기업요유호이익상관자권익，존중각이익상관자적권리소구，탁전리행이익상관자책임적로경。
The transformation from Shareholder Primacy Theory to Stakeholder Theory is the new development of the practice in enterprise management, which fully reflects the value orientation of modern economic and social development. Modern logistics enterprise is a contract unity that consists of a serious of stakeholders. These stakeholders agree on the contract, guarantee the normal operation of the unity, and defend the legal rights of the unity. The defending of rights of stakeholders is a process of cooperation and gambling. It is important for logistics enterprises to defend the rights of stakeholders, respect the rights appeals of those stakeholders, and expand the ways for stakeholders to fulfill their responsibilities.