历史地看,公司价值取向模式经历着从股东价值取向向利益相关者价值取向的演进过程。
Historically, the mode of the orientation of corporate value is experiencing the evolution from share-holder value orientation to the value orientation of people with related interest.
在公司分立中如何保障中小股东、债权人以及职工的权益也关系到公司分立制度效率与安全价值取向的平衡。
Therefore, the protection of their rights and interests turns out to be especially necessary, which concerns the balance between the institutional efficiency and the value tendency of safety.
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