📚 Worksheet – Chapter 5: Stakeholders in a Business | 练习题 – 第五章 企业中的利益相关者
Welcome to the Chapter 5 revision worksheet. Organisations do not operate in isolation – they depend on a wide range of individuals and groups who either affect or are affected by business decisions. This worksheet helps you consolidate your understanding of stakeholder types, their objectives, potential conflicts, and methods to resolve these tensions. Each section combines a quick recap with targeted exercises; answer keys with detailed explanations are included at the end.
欢迎使用第5章复习练习题。企业并非在真空中运作 – 它们依赖于众多能够影响其决策或被其决策影响的个人与群体。本练习题将帮助你巩固对利益相关者类型、目标、潜在冲突以及解决冲突方法的理解。每一节都结合了快速回顾与有针对性的练习，最后附有带详细解释的参考答案。
1. Defining Stakeholders | 定义利益相关者
A stakeholder is any individual, group or organisation that has an interest in the activities and decisions of a business. Unlike shareholders, who own a part of the company, stakeholders may not have ownership but still have a ‘stake’ – meaning something to gain or lose – from the business’s performance.
利益相关者是指任何对企业的活动和决策享有利益的个人、群体或组织。与拥有公司部分所有权的股东不同，利益相关者可能并不拥有企业，但他们仍然对企业的表现有“利害关系”——即可能从中获益或遭受损失。
Stakeholders can influence business strategy, and their expectations often shape corporate policies. A narrow view of business responsibility focuses only on shareholders; a broader, stakeholder perspective considers employees, customers, suppliers, local communities and the environment.
利益相关者能够影响企业战略，他们的期望常常塑造公司政策。狭隘的企业责任观只关注股东；而更广泛的利益相关者视角则会考虑到员工、客户、供应商、当地社区以及自然环境。
2. Internal vs External Stakeholders | 内部与外部利益相关者
Internal stakeholders operate within the organisation. Key examples include owners, shareholders, managers and employees. Each group has a direct, day-to-day relationship with the business and can immediately influence decisions through hierarchies and formal structures.
内部利益相关者在组织内部运作，主要包括所有者、股东、管理者以及员工。每个群体都与公司有着直接的日常联系，并能通过层级与正式结构立即影响决策。
External stakeholders exist outside the business but are significantly affected by its actions. They include customers, suppliers, creditors, local communities, pressure groups, government agencies and competitors. Their influence is often exerted through market forces, legal regulations, or public opinion rather than internal authority.
外部利益相关者处于企业外部，但深受其行为的影响，包括客户、供应商、债权人、当地社区、压力团体、政府机构以及竞争对手。他们的影响往往通过市场力量、法律法规或公众舆论来施加，而非通过内部职权。
| Internal Stakeholders | 内部利益相关者 | External Stakeholders | 外部利益相关者 |
| Owners / Shareholders (所有者/股东) | Customers (客户) |
| Managers (管理者) | Suppliers (供应商) |
| Employees (员工) | Creditors / Banks (债权人/银行) |
| Local community (当地社区) | |
| Government (政府) | |
| Pressure groups (压力团体) |
3. Stakeholder Objectives | 利益相关者目标
Each stakeholder group pursues distinct, and sometimes competing, objectives. Owners typically seek high profits and a strong return on investment. Managers may aim for job security, bonuses linked to performance, and the growth of their departments. Employees usually want fair pay, safe working conditions, job security and opportunities for training.
每一类利益相关者都追求独特的、有时甚至相互冲突的目标。所有者通常追求高利润和丰厚的投资回报。管理者可能追求职位保障、与业绩挂钩的奖金以及所在部门的扩张。员工通常希望获得公平的薪酬、安全的工作环境、工作稳定以及培训机会。
External stakeholders have their own priorities: customers desire high-quality products at low prices with excellent service; suppliers want reliable orders and prompt payment; the government expects tax compliance, employment creation and adherence to laws; the local community values environmental protection and the absence of noise or congestion.
外部利益相关者也有各自的优先事项：客户希望以低价获得高质量的产品和优质服务；供应商需要稳定的订单和及时的付款；政府期望企业依法纳税、创造就业并遵守法律；当地社区看重环境保护以及无噪音、无拥堵的生活环境。
Quick check: Choose one internal stakeholder and one external stakeholder. Write down two objectives each. This will help you appreciate the variety of expectations.
快速检测：选择一个内部利益相关者和一个外部利益相关者，各写出两个目标。这将帮助你理解期望的多样性。
4. Potential Conflicts Between Stakeholders | 利益相关者之间的潜在冲突
Because stakeholders have different objectives, conflicts frequently arise. A classic tension exists between shareholders wanting to maximise short-term dividends and managers who might prefer to retain profits for long-term expansion. Employees may demand wage rises while directors worry about controlling costs.
由于利益相关者目标各异，冲突时常发生。一个典型的矛盾存在于希望最大化短期分红的股东与可能倾向于保留利润用于长期扩张的管理者之间。员工可能要求加薪，而董事则担心控制成本。
External conflicts are also common. Customers want low prices, but this might conflict with suppliers’ desire for higher raw material prices or with shareholders’ need for healthy profit margins. A business expanding a factory may satisfy shareholders and create jobs but upset the local community due to increased traffic and pollution.
外部冲突同样常见。客户希望低价，但这可能与供应商提高原材料价格的愿望或股东对丰厚利润率的需求相冲突。企业扩建工厂可能让股东满意并创造就业，但却会因交通堵塞和污染增加而激怒当地社区。
Additionally, governments may impose higher corporation taxes or stricter regulations, pleasing communities and pressure groups while reducing the returns for shareholders and potentially limiting the funds available for employee bonuses.
此外，政府可能征收更高的公司税或实行更严格的监管，这虽然会让社区和压力团体感到满意，但会降低股东的回报，并可能限制用于员工奖金的资金。
5. Resolving Stakeholder Conflicts | 解决利益相关者冲突
Businesses use several strategies to balance competing interests. Communication and consultation are essential: regularly engaging with stakeholders through meetings, surveys or public forums can reveal common ground. A company might introduce a two-way feedback process so that employees’ concerns are heard and acted upon before they escalate into disputes.
企业采用多种策略来平衡相互竞争的利益。沟通和协商至关重要：通过会议、调查或公开论坛定期与利益相关者接触，可以发现共同点。公司可建立双向反馈机制，在员工的不满升级为争议之前倾听并处理他们的关切。
Compromise and negotiation often lead to win-win outcomes. For example, a business may offer employees a profit-sharing scheme: this aligns workers’ interests with shareholders’ desire for higher profits, as both groups benefit when the company performs well. Similarly, offering suppliers long-term contracts can encourage them to agree to lower unit prices, benefiting customers through stable or reduced costs.
妥协与谈判常常带来双赢结果。例如，企业可向员工提供利润分享计划：这使员工的利益与股东对更高利润的渴望保持一致，因为公司表现良好时双方都受益。同样，向供应商提供长期合同可以鼓励他们接受更低的单价，从而通过稳定或降低的成本使客户受益。
Some conflicts require formal arbitration or adherence to industry codes of conduct. Businesses may also prioritise stakeholders based on their power and interest, a concept explored in the next section. Clear ethical policies and corporate social responsibility (CSR) programmes can prevent conflict by demonstrating that the firm genuinely values all stakeholder groups.
某些冲突需要正式仲裁或遵守行业行为守则。企业也可以根据利益相关者的权力和利益来排列优先顺序，这一概念将在下一节探讨。明确的道德政策和企业社会责任（CSR）项目可以通过展示公司真正重视所有利益相关者群体来预防冲突。
6. Stakeholder Mapping | 利益相关者映射
Stakeholder mapping is a tool used to analyse and prioritise stakeholders according to their level of power and the degree of interest they have in a particular project or decision. A widely used framework is the power-interest matrix (Mendelow’s matrix).
利益相关者映射是一种根据利益相关者对特定项目或决策所拥有的权力大小和兴趣程度来分析和排序的工具。一个被广泛使用的框架是权力–兴趣矩阵（门德洛矩阵）。
The matrix divides stakeholders into four categories:
该矩阵将利益相关者分为四类：
- High power, high interest (Key players) – must be fully engaged and managed closely, e.g. major investors, strategic partners.
高权力、高兴趣（关键参与者） – 必须充分参与并密切管理，如主要投资者、战略合作伙伴。 - High power, low interest (Keep satisfied) – meet their needs without overwhelming them with details, e.g. government regulators.
高权力、低兴趣（保持满意） – 满足其需求但无需用过多细节打扰，如政府监管机构。 - Low power, high interest (Keep informed) – provide regular updates to maintain support, e.g. local community representatives, activist groups.
低权力、高兴趣（保持知情） – 定期通报以维持支持，如当地社区代表、活跃团体。 - Low power, low interest (Minimal effort) – monitor occasionally, e.g. casual visitors to a website.
低权力、低兴趣（最少努力） – 偶尔监控即可，如网站的临时访客。
By mapping stakeholders, a business can allocate its limited time and resources more effectively. For instance, during a factory relocation, local residents (high interest, low power) might be kept informed via newsletters, while planning authorities (high power, high interest) would require detailed face-to-face negotiations.
通过利益相关者映射，企业能更有效地分配有限的时间和资源。例如，在工厂搬迁期间，当地居民（高兴趣、低权力）可能通过通讯简报保持知情，而规划部门（高权力、高兴趣）则需要详细的面对面谈判。
7. Multiple-Choice Questions | 选择题
1. Which of the following is an external stakeholder?
1. 以下哪一项是外部利益相关者？
A. A department manager
A. 部门经理
B. A shareholder owning 15% of the shares
B. 持有15%股份的股东
C. A supplier of raw materials
C. 原材料供应商
D. An employee on a permanent contract
D. 签订永久合同的员工
2. The power-interest matrix suggests that stakeholders with high power and high interest should be:
2. 权力–兴趣矩阵建议，具有高权力和高兴趣的利益相关者应该：
A. Monitored with minimal effort
A. 以最少精力监控
B. Kept informed via newsletters
B. 通过通讯简报保持知情
C. Kept satisfied but not overloaded with information
C. 保持满意但不被信息过载
D. Managed closely and fully engaged
D. 密切管理和充分参与
3. A conflict between employees and shareholders is most likely to arise over:
3. 员工与股东之间最可能因以下哪项产生冲突？
A. Advertising expenditure
A. 广告支出
B. The choice of office furniture
B. 办公家具的选择
C. The division of profits between dividends and wages
C. 利润在股息和工资之间的分配
D. The location of the annual general meeting
D. 年度股东大会的地点
4. Which strategy would best help to align the interests of employees and shareholders?
4. 哪种策略最有助于协调员工和股东的利益？
A. Reducing all employee bonuses to zero
A. 将所有员工奖金减至零
B. A profit-sharing scheme
B. 利润分享计划
C. Outsourcing production to a low-cost country
C. 将生产外包到低成本国家
D. Increasing dividend payout ratio without changing wages
D. 在不改变工资的情况下提高股息支付率
8. Short-Answer Questions | 简答题
Question 5. Explain why a new supermarket opening on the edge of a town might create stakeholder conflict.
问题5. 解释为什么一家在城镇边缘新开张的超市可能会引发利益相关者冲突。
Question 6. Distinguish between the objectives of a customer and the objectives of a supplier. Use an example from the car manufacturing industry to illustrate your answer.
问题6. 区分客户的目标和供应商的目标。用汽车制造业中的一个例子说明你的答案。
Question 7. Describe how a business could use the Mendelow’s matrix to manage local community opposition to a planned extension.
问题7. 描述企业如何利用门德洛矩阵来管理当地社区对计划扩建项目的反对。
9. Case Study Analysis | 案例分析
Scenario: GreenFarm is a large agricultural business that plans to build a new mega-dairy farm. The farm will create 150 local jobs and increase the supply of milk to supermarkets. However, local residents are concerned about noise, odour and water pollution. An environmental pressure group has launched a campaign against the project. Major investors want the project to go ahead as forecast profits are high. Employees from the existing smaller farms worry that their roles might change or be relocated.
场景：GreenFarm是一家大型农业企业，计划新建一座巨型奶牛养殖场。该农场将为当地创造150个就业机会并增加供应给超市的牛奶量。然而，当地居民担心噪音、气味和水污染。一个环保压力团体已发起反对该项目的运动。主要投资者希望项目继续进行，因为预测利润很高。来自现有小型农场的员工则担心自己的岗位可能改变或被迁移。
Question 8. Identify four stakeholder groups mentioned in the case and, for each, state whether they are internal or external. Then analyse one potential conflict between any two of these groups and recommend how GreenFarm might resolve it using the approaches studied in this chapter.
问题8. 指出案例中提到的四个利益相关者群体，并分别说明它们是内部还是外部利益相关者。然后分析其中任意两个群体之间的一个潜在冲突，并就GreenFarm如何运用本章所学方法来化解冲突提出建议。
10. Answer Key and Explanations | 答案与解析
1. Answer: C – Supplier of raw materials. Suppliers operate outside the business and are therefore external stakeholders. A department manager (A), a shareholder (B) and a permanent employee (D) are all internal because they work within the organisation or own a part of it directly.
1. 答案：C – 原材料供应商。供应商在企业外部运营，因而是外部利益相关者。部门经理(A)、股东(B)和固定员工(D)都是内部利益相关者，因为他们在组织内工作或直接拥有企业的一部分。
2. Answer: D – Managed closely and fully engaged. High power, high interest stakeholders are key players; the business must invest significant effort in satisfying their needs and involving them in major decisions.
2. 答案：D – 密切管理和充分参与。高权力、高兴趣的利益相关者是关键参与者；企业必须投入大量努力来满足他们的需求，并让他们参与重大决策。
3. Answer: C – The division of profits between dividends and wages. Shareholders prefer higher dividends, while employees seek higher wages; these two claims on the same profit pool create direct conflict. Options A, B and D are less likely to cause systematic disputes.
3. 答案：C – 利润在股息与工资之间的分配。股东偏好较高的股息，而员工追求更高的工资；这两种对同一利润池的要求直接产生冲突。选项A、B和D不太可能引起系统性争议。
4. Answer: B – A profit-sharing scheme. Such a scheme gives employees a share of the profits, so both groups gain when the company is successful. Cutting bonuses (A) would worsen employee-shareholder relations, while outsourcing (C) might reduce labour costs but alienate local workers. Increasing dividends alone (D) ignores employee interests.
4. 答案：B – 利润分享计划。这类计划让员工分享利润，因此当公司成功时双方都能获益。削减奖金(A)会恶化员工与股东的关系，外包(C)可能降低劳动力成本但会疏远本地工人。仅提高股息(D)则忽视了员工利益。
5. Model answer: A new supermarket can create conflict because shareholders and the company may benefit from profits and new jobs, while small local retailers could lose sales and may be forced to close. The local community might complain about increased traffic, noise and litter, clashing with the supermarket’s aim of maximum customer convenience. Additionally, suppliers who are not chosen by the supermarket could suffer, generating tension.
5. 参考答案：新超市可能引发冲突，因为股东和公司可能从利润和新工作中受益，而当地小型零售商可能失去销售额，甚至被迫关闭。当地社区可能抱怨交通拥堵、噪音和垃圾增多，这与超市追求最大客户便利的目标相冲突。此外，未被超市选中的供应商可能受损，从而产生矛盾。
6. Model answer: Customers (e.g. a car buyer) want high-quality, reliable vehicles at low prices with excellent after-sales service. Suppliers (e.g. a tyre manufacturer) want stable, high-volume orders from the car maker, prompt payment and long-term contracts that guarantee revenue. These objectives can conflict when the car manufacturer presses the tyre supplier to lower prices to make the final car more affordable for customers, squeezing the supplier’s profit margin.
6. 参考答案：客户（如购车者）希望获得高质量、可靠且价格低廉的汽车，并享受优质的售后服务。供应商（如轮胎制造商）希望从汽车制造商那里获得稳定的大批订单、及时付款，以及能保障收入的长期合同。当汽车制造商迫使轮胎供应商降低价格以使最终汽车对顾客更具价格吸引力时，就会挤压供应商的利润空间，从而导致双方目标冲突。
7. Model answer: Using Mendelow’s matrix, the business could map the local community as likely having high interest but possibly low to medium power. The matrix recommends ‘keep informed’ for such stakeholders. The business might hold public meetings, distribute newsletters and set up a community liaison office to explain the benefits of the extension, thus managing expectations and reducing hostility. If the community gains power through a petition or legal challenge, the business may need to move them to ‘key player’ status and negotiate more fully.
7. 参考答案：运用门德洛矩阵，企业可将当地社区定位为可能具有高兴趣但中低权力的利益相关者。矩阵建议对这类群体“保持知情”。企业可举办公开会议、分发通讯简报并设立社区联络处，解释扩建项目的益处，从而管理预期、减少敌意。如果社区通过请愿或法律挑战获得更大权力，企业则可能需要将其调至“关键参与者”地位并进行更充分的协商。
8. Guidance for analysis: Stakeholders: major investors (internal), employees (internal), local residents (external), environmental pressure group (external). Potential conflict: investors want rapid construction and early returns, while the pressure group demands comprehensive environmental impact studies that could delay the project. GreenFarm could resolve this by engaging in consultation and compromise – for instance, funding independent environmental assessments, agreeing to binding pollution limits, and setting up a community fund. This would satisfy some pressure group demands without abandoning the project, thus balancing investor interests. The firm could also use stakeholder mapping to ensure all parties are appropriately engaged according to their power and interest.
8. 分析指导：利益相关者：主要投资者（内部）、员工（内部）、当地居民（外部）、环保压力团体（外部）。潜在冲突：投资者希望快速施工并尽早获得回报，而压力团体要求进行可能延迟项目的全面环境影响研究。GreenFarm可通过协商和妥协加以化解 – 例如资助独立环境评估、同意有约束力的污染限值、设立社区基金。这样可以在不放弃项目的情况下满足压力团体的部分要求，从而平衡投资者利益。公司也可运用利益相关者映射，确保根据权力和兴趣让各方均得到适当参与。
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