Stakeholders Based On The Theory Of Enterprise Performance Evaluation Index System

Stakeholder theory argues that both the shareholder' s interest and the stakeholder' s interest should be taken into account in the course of enterprise operation. This paper aims to construct a set of performance evaluation index system based on stakeholder theory so that the stakeholder' s interest can be well reflected . In this way, the enterprise with the most favorable evaluation result is the one which reaches the maximum balance of interests among all correlated partners.Firstly, the paper summarizes the basic principles of constructing performance evaluation index system. Secondly, It makes a comparison between stakeholder theory and shareholder theory. It points out that stakeholder theory has provided a framework to analyse the internal complicated interest relationships within contemporary enterprises. Since the stakeholders invest different resources into enterprise, they definitely possess interests in the enterprise. Their interest claims are expressed through performance evaluation system. Thirdly, a performance evaluation index system constructed on the base of stakeholder theory is offered along with its measuring model. Finally, an empirical study case is presented.