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Shareholder vs. Stakeholder: An Overview 股東(shareholder)和利益相關(guān)者(stakeholder):概述 When it comes to investing in a corporation, there are shareholders and stakeholders. While they have similar-sounding names, their investment in a company is quite different. 談到對公司的投資,就會有股東(shareholder)和利益相關(guān)者(stakeholder)。盡管兩者發(fā)音類似,但是兩者對于公司的投資卻實則大相徑庭。 Shareholders are always stakeholders in a corporation, but stakeholders are not always shareholders. A shareholder owns part of a public company through shares of stock, while a stakeholder has an interest in the performance of a company for reasons other than stock performance or appreciation. These reasons often mean that the stakeholder has a greater need for the company to succeed over a longer term. 股東(shareholder)通常是公司的利益相關(guān)者(stakeholder),但是利益相關(guān)者(stakeholder)卻并非總是股東(shareholder)。股東通過持有股票而擁有上市企業(yè)的一部分,而對于利益相關(guān)者,公司的績效會影響到其利益,但是其利益受影響的原因卻并非與股票表現(xiàn)或升值有關(guān)。這些理由往往表明,利益相關(guān)者更需要公司獲得長遠的成功。 Understanding the Role of the Shareholder 股東的職責(zé) A shareholder can be an individual, company, or institution that owns at least one share of a company and therefore has a financial interest in its profitability. For example, a shareholder might be an individual investor who is hoping the stock price will increase because it is part of their retirement portfolio. Shareholders have the right to exercise a vote and to affect the management of a company. Shareholders are owners of the company, but they are not liable for the company’s debts. 股東可以是個人、公司或機構(gòu),其必須至少擁有1手公司股票,并從而從公司利潤中獲得經(jīng)濟利益。舉個例子,股東可以是個人投資者,該投資者盼望著股價漲,因為股價上漲是他們退休計劃的一部分。股東有投票權(quán)和公司管理權(quán)。股東就是公司的所有者,但是其不對公司的債務(wù)負責(zé)。 For private companies, sole proprietorships, and partnerships, the owners are liable for the company's debts. A sole proprietorship is an unincorporated business with a single owner who pays personal income tax on profits earned from the business. 對于私營公司、獨資公司和合伙公司而言,公司的所有人要對公司的債務(wù)負責(zé)。獨資企業(yè)屬于非法人企業(yè)并只有一個所有人。當(dāng)公司所有人從公司業(yè)務(wù)中獲利后,其需要支付個人所得稅。 Understanding the Role of the Stakeholder 利益相關(guān)者的職責(zé) Stakeholders can be: 利益相關(guān)者可能是 · Owners and shareholders · 公司所有者和股東 · Employees of the company · 公司員工 · Bondholders who own company-issued debt · 持有公司發(fā)行的債務(wù)的債券持有人 · Customers who may rely on the company to provide a particular good or service · 可能依靠公司來提供特殊商品或服務(wù)的客戶 · Suppliers and vendors who may rely on the company to provide a consistent revenue stream · 可能依靠公司來獲取穩(wěn)定收入的供應(yīng)商和廠商 Although shareholders may be the largest type of stakeholders, because shareholders are affected directly by a company's performance, it has become more commonplace for additional groups to also be considered stakeholders. 盡管由于股東會直接受公司績效的影響而成為最常見的利益相關(guān)者,但是越來越常見的一個現(xiàn)象是,更多的群體也被認為是利益相關(guān)者。 Key Differences 二者之間的關(guān)鍵差異 A shareholder can sell their stock and buy different stock; they do not have a long-term need for the company. Stakeholders, however, are bound to the company for a longer term and for reasons of greater need. 股東可以賣出股票并購買其他不同的股票;股東對公司沒有長期需求。而利益相關(guān)者則與公司長期捆綁在一起并對公公司有著更大的需求。 For example, if a company is performing poorly financially, the vendors in that company's supply chain might suffer if the company no longer uses their services. Similarly, employees of the company, who are stakeholders and rely on it for income, might lose their jobs. 舉例來說,如果公司經(jīng)營欠佳,那么對于其供應(yīng)鏈中的廠商而言,該公司將不再使用他們的服務(wù),那么他們就可能因此而受累。同樣,公司的員工,同樣也是利益相關(guān)者,依靠公司來獲得收入。如果公司經(jīng)營欠佳,他們則會失去工作。 · Shareholders are always stakeholders in a corporation, but stakeholders are not always shareholders. · 股東往往是公司的利益相關(guān)者,而利益相關(guān)者卻并非一定是公司的股東。 · Shareholders own part of a public company through shares of stock; a stakeholder wants to see the company prosper for reasons other than stock performance. · 股東通過持有股票擁有部分上市公司;而利益相關(guān)者則出于股票表現(xiàn)以外的其他原因而希望公司發(fā)展壯大。 · Shareholders don't need to have a long-term perspective on the company and can sell the stock whenever they need to; stakeholders are often in it for the long haul and have a greater need to see the company prosper. · 股東無需從長計議,股東可隨時售出股票;而利益相關(guān)者則往往與公司更長遠地捆綁在一起并更需要看到公司發(fā)展壯大。