一、研究背景企业是经济性组织,为市场高效率、低成本地提供有价值的产品或服务,获取较好的绩效是企业可持续发展的基础。企业自身作为经济性组织,是人力、物力以及财力的集合体,它的经营过程必然牵涉到企业内部的利益相关者的权益。同时,企业是社会的企业,它的经营发展也会对社会产生一定的影响,因而也必然牵涉到社会上的利益相关者的权益问题。因此,企业作为一个独立的市场个体,在发展的过程中,也需 First, the research background Enterprises are economic organizations, to market efficient, low-cost to provide valuable products or services, access to better performance is the basis for sustainable development of enterprises. As an economic organization, an enterprise itself is an assembly of manpower, material resources and financial resources. Its business operation necessarily involves the rights and interests of the stakeholders within the enterprise. At the same time, the enterprise is a social enterprise, and its business development will also have some impact on the society, so it must also involve the rights and interests of the stakeholders in the society. Therefore, the enterprise as an independent market entity needs to be in the process of development