利害關係人理論認為利害關係人的支持與參與，是組織生存和發展的必要條件。企業的經營目標亦從過去的股東價值最大化，轉為追求企業所有利害關係人整體價值的最大化。而企業長期的價值則取決於能否有效地處理與各利害關係人的關係，並均衡地考慮各利害關係人的利益要求。

本研究透過大量的文獻探討以具體地了解企業利害關係人的所有可能成員，與他們加入該組織的基本需求或期望，然後提出「開放式系統的組織利害關係人確認模式」及「植物生態系統的利害關係人隱喻模式」。「開放式系統的組織利害關係人確認模式」可應用於企業利害關係人成員的尋求與確認；「植物生態系統的利害關係人隱喻模式」則可使人更能了解及記憶哪些是利害關係人，並能以隱喻的方式去將那些利害關係加以說明。

因為所有利害關係人所追求的往往是多元的目標，這些目標不但不同，而且會彼此衝突。本研究建立之「利害關係人利益分配之多目標規劃模式」是一個較理性且量化之一般性決策模式，可協助決策者於資源有限及目標衝突之限制下，尋求一較佳的行動方案。最後，本研究再透過劇情模擬法去說明與驗證所建構的量化數學模式，並提出一理性的決策步驟，以使實務管理者能實際去操作該模式。

Stakeholder theory assumes that the support and participation of stakeholders is the essential condition of organizational existence and development. The operation objectives of enterprises have already changed in recent years from pursuing shareholders value maximization to stakeholders value maximization. Besides, the long-term value of a firm depends on whether it can effectively deal with each stakeholder and consider the interests of stakeholders impartially.

This study reviews massive literature to identify all possible member of enterprise's stakeholders concretely and their basic demands or expectations on the organization. Afterward this study proposes the “Organization Stakeholders Identification Model in the open system” and “Stakeholders Metaphor Model in the plant ecosystem”. The “Organization Stakeholders Identification Model in the open system” can be applied to identify enterprise’s stakeholders. And the “Stakeholders Metaphor Model in the plant ecosystem” enables people to understand and memorize who are the stakeholders; besides, it can explain the role of stakeholders in the organization by metaphoric approach.

All stakeholders pursue various objectives. These objectives are not only different from each other, but also contradictory to one another. “Multiple Goals Programming Model of stakeholders interests distribution” is a more rational, quantitative and generalized decision model. It can help decision maker to seek a better action scheme under the constraints of limited in resource and goals conflict. Finally, we explain and verify our proposed mathematical quantification model through a scenario simulation. A rational decision making procedure is also presented, which offers good reference for practitioner to use our model.

目  錄 iii
表目錄 v
圖目錄 vi

第一章 緒  論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究設計與方法 6
第四節 研究流程 8
第二章 利害關係人之內涵確認與隱喻模式的建立 9
第一節 利害關係人觀念之理論基礎 9
第二節 利害關係人內涵之確認 13
第三節 利害關係人隱喻模式之建立 41
第三章 利害關係人間利益分配之模式建立 51
第一節 利害關係人間之關係 51
第二節 多目標規劃 54
第四章 利害關係人利益分配之劇情模擬 60
第一節 無優先次序的利益分配方式 60
第二節 有優先次序的利益分配方式 65
第五章 結果與討論 69
第一節 利害關係人隱喻模式之管理意涵與應用 69
第二節 利害關係人利益分配模式之管理意涵與應用 72
第三節 利害關係人模式應用之決策程序 74
第六章 結論與建議 77
參考文獻 80

表目錄

表 2-1  利害關係人之定義一覽表 14
表 2-2  利害關係人影響策略的型態 17
表 2-3  組織利害關係團體的貢獻與回報 20
表 2-4  利害關係人的類型 34
表 2-5  企業在社會環境中的利害關係人	36
表 2-6  利害關係人的分類一覽表 37
表 2-7  主要及次要利害關係人的利益和權力特質 39

圖目錄

圖 1-1  研究流程 8
圖 2-1  利害關係人理論的類型 11
圖 2-2  利害關係人與企業組織之權利義務 19
圖 2-3  滿足與不滿足的觀點對照 24
圖 2-4  生產導向觀點下之利害關係人 26
圖 2-5  管理觀點下之多元利害關係人 26
圖 2-6  利害關係人觀點的企業 27
圖 2-7  組織利害關係人的分類 28
圖 2-8  企業與社會關係的互動模型 30
圖 2-9  利害關係人類型－以權力性、合法性和急迫性來區分 33
圖 2-10 隱喻的構成 42
圖 2-11 開放式系統 45
圖 2-12 開放式系統的組織利害關係人確認模式 47
圖 2-13 植物生態系統的利害關係人模式 50
圖 5-1  利害關係人模式應用之決策程序 76

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