利益相关者理论是对以股东至上主义理念的挑战，近年来在理论研究和实证检验方面取得很大进展。
The stakeholder theory is a challenge to the shareholder conciliarism and now has achieved great progress both in theoretic and empirical research.
同时进一步从根源上分析了股东至上理论与利益相关者理论的总体差异。
At the same time it further analyzes overall difference of the shareholder supreme theory and the stakeholder theory from the root.
企业所有权安排有两种不同的理论流派：“股东至上”理论和利益相关者理论。
Arrangement of ownership has two kinds school of theories: the shareholder uppermost theory and stakeholder theory.
在公司的社会责任与利益相关者理论的影响下，建立在股东至上、股东主权基础上的传统公司治理理论受到广泛抨击。
The old -fashioned corporate governance structure that was based on the shareholder-orientated system has been widely criticized under the influence of the theory of corporate social responsibility.
国内外的学者对剩余权的归属问题形成了两种不同的解说：股东至上论与利益相关者理论。
Scholars at home and foreign have formed two different interpretations about adscription of residual right: the hypothesis of shareholder priority and that of interest relations.
国内外的学者对剩余权的归属问题形成了两种不同的解说：股东至上论与利益相关者理论。
Scholars at home and foreign have formed two different interpretations about adscription of residual right: the hypothesis of shareholder priority and that of interest relations.
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