本文就是围绕保护利益相关者利益这一问题展开的，主要内容包括：
首先，通过对陈宏辉等学者通过专家评分法所得数据的整理，按照重要性、
主动性、能否量化这三个标准，分析出煤炭企业的主要利益相关者，接着对利益
相关者保护理论进行分析。其次，分析了湖南省煤炭企业资源整合的方式、煤炭
企业资源整合政策支持以及保护利益相关者的必要性。再次，以 SR 煤矿为例，
首先分析出煤炭企业利益相关者的利益表现形式，然后结合 SR 煤矿的实际情况，
分析出 SR 煤矿利益相关者利益的表现形式，接着计算出 SR 煤矿利益相关者
2003-2012 年各自利益所占该企业总资产的份额，然后根据各利益相关者利益份
额变化趋势分析 SR 煤矿利益相关者的利益现状，接着根据湖南省已完成改制煤
炭企业的经验和 SR 煤矿的具体情况，分析湖南省煤炭资源整合中各利益相关者
的利益冲突，然后提出了解决方案，以及利益相关者利益的保护对策。最后，归
纳了全文主要的研究结论，并对以后的研究工作提出展望。
关键词：煤炭企业；资源整合；利益相关者；利益保护；共同治理Abstract
China's energy consumption structure determines the dominant position of coal
resources in China. With the success of the integration of coal resources in Shanxi
province and so on , the integration of coal resources of Hunan Province has kicked
off. And in the process of coal enterprise resource integration, it requires
stakeholders’ cooperation. By stakeholders cooperation in coal enterprises, it is able
to promote the process of integration of coal resources and improve the efficiency of
integration of coal resources. Only coal companies’ stakeholder interests are protected,
they will actively participate in the coal enterprise resource integration. Therefore, it
is crucial to protect the interests of stakeholders in the integration of coal enterprise
resource .
This article is launched around this problem of protecting the interests of
stakeholders, and the main contents included: Firstly, according to the data obtained
through the method of expert decision by scholars such as Chen Honghui, and the
three standards of importance, initiation and the probability of numeration, this paper
analyzes coal enterprises’ major stakeholder, and discusses the stakeholder protection
theory. Secondly, this paper analyzes the way of Hunan Province’s coal enterprises’
resource integration, the policy support of coal enterprises’ resource integration, and
the necessity of protecting stakeholder. Thirdly, taking SR coal as an example, this
paper obtains the interests manifestation of coal enterprises’ stakeholders; then, it
discusses the manifestation of SR coal mines’ stakeholders’ interests according to SR
coal mines’ actual situation, and it also calculates the SR mine stakeholder interests
share in the total assets of the enterprise during 2003-2012; moreover, it researches
the status quo of stakeholders interest in SR mine by making a tendency chart of
interest change; furthermore, according to the experiences of those coal enterprises in
Hunan Province which has finished restructuring and the specific situation of those
SR coal mines, this paper analyzes the interests conflicts of each stakeholder during
the coal resource integration in Hunan Province, then proposes the solutions and the
interests protection countermeasure of stakeholder. Finally, this paper summarizes the
whole paper and presents the main research conclusion, and suggests the further work
we should do.
Key words: Resources integration ; stakeholder ;to protect the interests ;
common governance
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