摘 要
在当前经济环境复杂多变、企业面临多重挑战的背景下，利益相关者理论为企业财务战略转型提供了新的视角。本研究旨在探讨如何基于利益相关者视角优化企业财务战略，以实现可持续发展和多方共赢的目标。研究采用定性与定量相结合的方法，通过构建利益相关者需求模型，分析不同利益相关者对企业财务决策的影响机制，并结合案例分析验证模型的适用性。研究结果表明，企业在制定财务战略时需充分考虑股东、员工、客户、供应商及社会公众等多方利益诉求，平衡短期利益与长期发展目标。此外，研究发现利益相关者的参与程度与企业财务绩效之间存在显著正相关关系。本文的主要创新点在于将利益相关者理论与企业财务战略转型相结合，提出了一个系统化的分析框架，为实践提供了理论支持。同时，研究强调了数字化时代下信息透明度对利益相关者关系管理的重要性，为企业在新时代背景下的战略调整提供了参考依据。总体而言，本研究不仅丰富了利益相关者理论的应用场景，还为企业财务战略转型提供了具体路径和操作建议，具有重要的理论价值和实践意义。
关键词：利益相关者理论；企业财务战略；可持续发展；多方共赢；数字化时代信息透明度
Abstract
In the context of a complex and ever-changing economic environment where enterprises face multiple challenges, stakeholder theory provides a new perspective for the transformation of corporate financial strategies. This study aims to explore how to optimize corporate financial strategies from the stakeholder perspective to achieve the goals of sustainable development and win-win outcomes for all parties involved. By employing a mixed-methods approach that combines qualitative and quantitative analysis, this research constructs a stakeholder demand model to examine the influence mechanisms of different stakeholders on corporate financial decision-making and validates the model's applicability through case studies. The findings indicate that enterprises should fully consider the interests of various stakeholders, including shareholders, employees, customers, suppliers, and the general public, while balancing short-term gains with long-term development ob jectives. Moreover, the study reveals a significant positive correlation between the level of stakeholder engagement and corporate financial performance. A key innovation of this paper lies in integrating stakeholder theory with the transformation of corporate financial strategies, proposing a systematic analytical fr amework that offers theoretical support for practical applications. Additionally, the study highlights the importance of information transparency in the digital era for managing stakeholder relationships, providing enterprises with reference points for strategic adjustments under new circumstances. Overall, this research not only expands the application scenarios of stakeholder theory but also provides specific pathways and operational recommendations for the transformation of corporate financial strategies, demonstrating important theoretical and practical significance.
Keywords: Stakeholder Theory; Corporate Financial Strategy; Sustainable Development; Win-Win For All Parties; Information Transparency In The Digital Age
目 录
1绪论 1
1.1利益相关者视角的提出背景与意义 1
1.2企业财务战略转型的研究现状综述 1
1.3研究方法与理论框架构建 2
2利益相关者视角下的财务战略基础分析 2
2.1利益相关者理论的核心概念解析 2
2.2财务战略的基本内涵与特征 3
2.3利益相关者对企业财务战略的影响机制 3
2.4利益相关者视角下财务战略转型的必要性 4
3企业财务战略转型的关键驱动因素研究 4
3.1宏观环境对财务战略转型的影响分析 4
3.2内部利益相关者的诉求与财务战略调整 5
3.3外部利益相关者的期望与约束作用 5
3.4技术进步与财务战略转型的互动关系 6
3.5风险管理在财务战略转型中的角色 6
4利益相关者视角下财务战略转型路径设计 7
4.1财务战略转型的目标设定与优先级排序 7
4.2基于利益相关者需求的资源配置优化 7
4.3财务管理模式创新与转型实践路径 8
4.4激励机制设计与利益相关者协同效应提升 8
4.5财务战略转型效果评估体系构建 9
结论 10
参考文献 11
致 谢 12
