Worksheet Answers – Chapter 5: Stakeholders in a Business | 第五章练习答案：企业利益相关者

📚 Worksheet Answers – Chapter 5: Stakeholders in a Business | 第五章练习答案：企业利益相关者

This worksheet answer guide covers Chapter 5 of the Cambridge International AS & A Level Business syllabus, focusing on stakeholders in a business. It provides model answers, explanations, and exam-style feedback to help you check understanding and improve exam technique.

本练习答案指南覆盖剑桥国际 AS & A Level 商务大纲第五章，主题是企业利益相关者。内容提供标准答案、解释和考试风格反馈，帮助你检查理解并提高考试技巧。

1. Multiple-Choice Quick Check | 选择题快速检查

Question 1: Which of the following is an external stakeholder of a public limited company? A) A director B) A production worker C) A supplier D) A shareholder who works in the firm

第1题：以下哪项是上市公司的外部利益相关者？A) 董事 B) 生产工人 C) 供应商 D) 在公司工作的股东

Answer: C. A supplier is external because it is outside the organisation. Directors and production workers are internal stakeholders. A shareholder who works in the firm has an internal role, but the key distinction is that a supplier operates outside the business, even though it has a direct interest in its decisions.

答案：C。供应商属于外部利益相关者，因为它在组织之外。董事和生产工人是内部利益相关者。在公司工作的股东虽然拥有内部角色，但供应商的关键区别在于其经营活动在企业外部，尽管它与企业决策有直接利害关系。

Question 2: The stakeholder concept is best defined as:

第2题：利益相关者概念的最佳定义是：

A) A person or group who owns shares in a company
B) An individual or group with an interest in the activities of a business
C) A government body that regulates business
D) A manager responsible for staff welfare

A) 拥有公司股份的人或群体
B) 与企业活动有利益关系的个人或群体
C) 监管企业的政府机构
D) 负责员工福利的经理

Answer: B. Stakeholders are any individuals or groups who can affect or are affected by a business’s decisions. They do not need to own shares.

答案：B。利益相关者是指任何能够影响企业决策或受企业决策影响的个人或群体。他们不一定拥有股份。

Question 3: A conflict of interest is most likely to arise between:

第3题：利益冲突最可能发生在以下哪两个群体之间：

A) Employees and managers over internal promotion
B) Customers wanting low prices and shareholders wanting higher profits
C) The government and the tax authority
D) Suppliers and their own employees

A) 员工与经理之间关于内部晋升
B) 希望低价的顾客与希望更高利润的股东之间
C) 政府与税务机关之间
D) 供应商与其自己的员工之间

Answer: B. Customers want low prices, but shareholders want higher profit margins. These objectives can pull the business in opposite directions, creating a classic stakeholder conflict.

答案：B。顾客希望低价，但股东希望更高的利润率。这些目标可能将企业拉向相反方向，形成典型的利益相关者冲突。

2. True or False: Stakeholder Claims | 判断题：利益相关者的诉求

Decide whether each statement is true or false, then check the explanations below.

判断以下陈述是否正确，然后核对下方解释。

1. All employees are internal stakeholders. True. Employees work inside the business and have a direct interest in pay, conditions, and job security.

1. 所有员工都是内部利益相关者。正确。员工在企业内部工作，对薪酬、工作条件和工作保障有直接利益关系。

2. The local community is an internal stakeholder because the business is located there. False. The local community is external. It is affected by the business but does not work inside it.

2. 当地社区是内部利益相关者，因为企业位于该地区。错误。当地社区属于外部利益相关者。它受企业影响，但不在企业内部工作。

3. Shareholders are always the most powerful stakeholder group. False. Power varies. In a small owner-managed firm, the owner may dominate, but in a large public company, managers can have significant power due to separation of ownership and control.

3. 股东始终是最有权力的利益相关者群体。错误。权力因情况而异。在小型业主管理企业中，业主可能占主导地位，但在大型上市公司中，由于所有权与控制权分离，经理可能拥有相当大的权力。

4. Stakeholder conflict can be completely eliminated if managers make the right decision. False. Different stakeholders have different objectives, so some conflict is unavoidable. Good management reduces conflict but cannot remove it entirely.

4. 如果经理做出正确决策，利益相关者冲突可以完全消除。错误。不同利益相关者有不同的目标，因此某些冲突不可避免。良好的管理可以减少冲突，但无法完全消除。

5. Competitors are not stakeholders because they do not buy from or sell to the business. False. Competitors can be affected by the business’s pricing, advertising, and market decisions, so they are stakeholders.

5. 竞争者不是利益相关者，因为他们既不向企业购买也不向企业销售。错误。竞争者可能受到企业定价、广告和市场决策的影响，因此他们也是利益相关者。

3. Short-Answer: Defining Stakeholders | 简答：定义利益相关者

Model answer: Stakeholders are individuals or groups who have a direct or indirect interest in the activities and decisions of a business. They can be affected by the business’s actions and can also influence the business. Examples include owners, employees, customers, suppliers, government, and the local community.

标准答案：利益相关者是指对企业活动与决策有直接或间接利益的个人或群体。他们可能受到企业行为的影响，也可能影响企业。例子包括所有者、员工、顾客、供应商、政府和当地社区。

Top tip: When defining stakeholders in an exam, avoid writing only “people interested in the business”. A Level answers need the idea of interest plus the ability to affect or be affected. Use a relevant example to secure full marks.

高分提示：考试中定义利益相关者时，避免只写“对企业感兴趣的人”。A Level 答案需要包含“利益关系”以及“影响企业或受企业影响”的意思。使用相关例子可获得满分。

You may also need to distinguish stakeholders from shareholders. Shareholders own shares in a company and are one type of stakeholder. All shareholders are stakeholders, but not all stakeholders are shareholders.

你可能还需要区分利益相关者与股东。股东拥有公司股份，是利益相关者的一种。所有股东都是利益相关者，但并非所有利益相关者都是股东。

4. Internal vs External Stakeholders | 内部与外部利益相关者

Internal stakeholders are members of the organisation. They work inside the business and have direct authority or involvement in its operations. External stakeholders are outside the business but still have a legitimate interest in its decisions.

内部利益相关者是组织的成员。他们在企业内部工作，直接拥有权力或参与经营活动。外部利益相关者在企业外部，但对企业的决策仍然拥有正当的利益关系。

The table below classifies common stakeholders and their typical objectives.

下表对常见利益相关者进行分类，并列出他们的典型目标。

Stakeholder 利益相关者	Internal/External 内部/外部	Main objective 主要目标
Owners/shareholders 所有者/股东	Internal 内部	Profit, dividends, capital growth 利润、股息、资本增值
Managers 经理	Internal 内部	Bonuses, status, job security, autonomy 奖金、地位、工作保障、自主权
Employees 员工	Internal 内部	Fair pay, safe conditions, job security 公平薪酬、安全工作条件、工作保障
Customers 顾客	External 外部	Quality, value for money, good service 质量、物有所值、良好服务
Suppliers 供应商	External 外部	Regular orders, prompt payment 稳定订单、及时付款
Government 政府	External 外部	Tax revenue, legal compliance, employment 税收、守法、就业
Local community 当地社区	External 外部	Jobs, low pollution, social responsibility 就业、低污染、社会责任
Competitors 竞争者	External 外部	Fair competition, market stability 公平竞争、市场稳定

5. Stakeholder Objectives Table | 利益相关者目标表

Exam questions often ask you to explain the objectives of different stakeholder groups. Use the table above to build developed answers. For example, an employee’s objective of fair pay is not just about money; it also links to motivation, labour turnover, and living standards.

考试题目经常要求你解释不同利益相关者群体的目标。使用上表构建深入答案。例如，员工获得公平薪酬的目标不仅与金钱有关，还与激励、员工流动率和生活水平相关。

Owners in a small business may prioritise survival and control, while shareholders in a public limited company may focus on short-term dividends. This difference affects how much profit is retained in the business versus distributed.

小企业的所有者可能优先考虑生存和控制权，而上市公司的股东可能关注短期股息。这种差异会影响企业留存多少利润与分配多少利润。

Managers may pursue sales growth or prestige even when it does not maximise shareholder wealth. This is known as the divorce between ownership and control and is a common source of stakeholder conflict.

经理可能追求销售增长或个人声望，即使这并未最大化股东财富。这被称为所有权与控制权分离，是利益相关者冲突的常见来源。

6. Conflict between Stakeholders | 利益相关者之间的冲突

Conflicts arise because stakeholder groups have different and sometimes opposing objectives. Three typical conflicts are:

冲突之所以产生，是因为利益相关者群体有不同的、有时甚至相反的目标。三种典型冲突包括：

First, shareholders wanting higher dividends may conflict with employees wanting wage increases. If a business distributes more profit to shareholders, there is less available for pay rises or reinvestment in staff training.

第一，希望更高股息的股东可能与希望加薪的员工发生冲突。如果企业将更多利润分配给股东，可用于加薪或员工培训再投资的资金就会减少。

Second, customers wanting low prices may conflict with shareholders wanting higher profit margins. Cutting prices can reduce profit per unit unless costs also fall significantly.

第二，希望低价的顾客可能与希望更高利润率的股东发生冲突。降低价格会减少单位利润，除非成本也大幅下降。

Third, the local community wanting less pollution may conflict with owners wanting to cut costs. Installing pollution-control equipment increases costs, which can reduce profit.

第三，希望减少污染的当地社区可能与希望削减成本的所有者发生冲突。安装污染控制设备会增加成本，从而降低利润。

7. Resolving Stakeholder Conflict | 解决利益相关者冲突

Managers cannot eliminate all conflict, but they can reduce it using several methods. Communication and consultation help stakeholders understand the reasons for decisions and feel their views are considered.

管理者无法消除所有冲突，但可以通过多种方法减少冲突。沟通与协商有助于利益相关者理解决策原因，并感受到自己的意见被重视。

Compromise involves each side giving up something. For example, a business may offer a smaller wage rise than employees wanted but combine it with improved training or flexible working.

妥协意味着各方都放弃一些东西。例如，企业可能提供低于员工期望的加薪幅度，但结合改进培训或弹性工作安排。

Stakeholder mapping is a tool that classifies stakeholders by power and interest. High-power, high-interest groups need close management; low-power, low-interest groups need only monitoring. This helps managers prioritise responses.

利益相关者映射是一种根据权力和利益对利益相关者进行分类的工具。高权力、高利益的群体需要密切管理；低权力、低利益的群体只需监测。这有助于管理者确定响应的优先顺序。

Legal regulation also shapes behaviour. Employment law, consumer protection law, and environmental law set minimum standards, reducing some conflicts by creating clear rules that all parties must follow.

法律监管也会塑造企业行为。劳动法、消费者保护法和环境法设定了最低标准，通过制定各方都必须遵守的明确规则来减少某些冲突。

Corporate social responsibility (CSR) goes beyond legal compliance. A business may voluntarily reduce emissions, support local projects, or pay suppliers fairly. This can build goodwill and reduce conflict with external stakeholders, although it may raise costs.

企业社会责任 (CSR) 超越法律合规。企业可以自愿减少排放、支持当地项目或公平对待供应商。这可以建立商誉并减少与外部利益相关者的冲突，尽管可能会增加成本。

8. Exam-Style Case Study: FreshBite Ltd | 考试风格案例：FreshBite 有限公司

FreshBite Ltd is a food manufacturer planning to expand by building a new factory near a residential area. Shareholders expect higher dividends. Employees want a 6% wage rise. Local residents are worried about increased traffic, noise, and waste. A major supplier has requested a five-year contract with higher prices.

FreshBite 有限公司是一家食品制造商，计划在居民区附近扩建新工厂。股东期待更高的股息。员工希望加薪 6%。当地居民担心交通、噪音和废物增加。一家主要供应商要求签订五年合同并提高价格。

Question 1: Identify two internal and two external stakeholders in the case. Explain why each is an internal or external stakeholder.

问题1：指出案例中的两个内部利益相关者和两个外部利益相关者。解释为什么每个属于内部或外部利益相关者。

Model answer: Internal stakeholders include shareholders because they own the business and have a direct financial interest. Employees are internal because they work within the business. External stakeholders include local residents because they are affected by the new factory but do not work inside FreshBite. The supplier is external because it is a separate business that sells to FreshBite.

标准答案：内部利益相关者包括股东，因为他们拥有企业并具有直接财务利益。员工是内部利益相关者，因为他们在企业内部工作。外部利益相关者包括当地居民，因为他们受到新工厂影响但不在 FreshBite 内部工作。供应商是外部利益相关者，因为它是向 FreshBite 销售产品的独立企业。

Question 2: Explain one possible conflict between stakeholders in this case.

问题2：解释本案例中利益相关者之间的一种可能冲突。

Model answer: Shareholders want higher dividends, but employees want a 6% wage rise. Both groups compete for the same limited profit. If FreshBite uses profit to pay higher dividends, it may not be able to afford the wage rise. This creates a conflict over how profit should be distributed.

标准答案：股东希望更高的股息，但员工希望加薪 6%。两个群体都在竞争同样有限的利润。如果 FreshBite 将利润用于支付更高股息，就可能无法承担加薪。这就在利润如何分配上产生了冲突。

Question 3: Recommend one method FreshBite could use to reduce conflict with local residents. Justify your answer.

问题3：推荐一种 FreshBite 可以用来减少与当地居民冲突的方法。说明理由。

Model answer: FreshBite should hold regular consultation meetings with local residents before and during construction. This allows the company to explain its plans, listen to concerns, and adjust operations, such as changing delivery times to reduce traffic. This should reduce opposition because residents feel respected and informed. It may also avoid costly delays from protests or legal action.

标准答案：FreshBite 应在施工前和施工期间定期与当地居民举行咨询会议。这使公司能够解释计划、听取关切并调整运营，例如改变送货时间以减少交通影响。这应能减少反对，因为居民感到受到尊重和知情。这也可能避免因抗议或法律行动而造成的代价高昂的延误。

9. Model Answer Analysis | 标准答案分析

Good answers use the PEEL structure: Point, Evidence, Explanation, Link. For example, when explaining conflict, state the point clearly, use evidence from the case, explain the cause and consequence, and link back to the question.

优秀答案使用 PEEL 结构：观点、证据、解释、联系。例如，解释冲突时，清晰陈述观点，使用案例中的证据，解释原因和后果，并回扣题目。

Command words matter. “Identify” requires a short list with names. “Explain” requires a reason or cause. “Recommend” requires a justified choice, often with a comparison and evaluation.

指令词很重要。“Identify” 要求简短列出名称。“Explain” 要求说明原因或理由。“Recommend” 要求经过论证的选择，通常包含比较和评估。

Avoid listing without explanation. Writing “shareholders and employees conflict” earns limited marks. Instead write: “Shareholders and employees conflict because both want a larger share of limited profit.” This shows understanding.

避免只列出而不解释。写“股东和员工发生冲突”得分有限。相反，应写：“股东和员工发生冲突，因为双方都希望从有限利润中获得更大份额。”这体现了理解。

10. Common Mistakes | 常见错误

Mistake 1: Confusing stakeholders with shareholders. Shareholders are only one group. In an exam, always define the wider stakeholder concept before discussing shareholders.

错误1：混淆利益相关者与股东。股东只是一个群体。考试中，在讨论股东之前，务必先定义更广泛的利益相关者概念。

Mistake 2: Writing generic objectives without linking them to the business context. A supplier for a small bakery has different priorities from a supplier for a global retailer. Use the case details.

错误2：写出笼统的目标而没有与企业情境关联。一家小面包店的供应商与全球零售商的供应商有不同的优先事项。使用案例细节。

Mistake 3: Ignoring evaluation in recommendation questions. A Level requires justified judgement. Simply choosing one option is not enough; you must explain why it is more suitable than alternatives and consider disadvantages.

错误3：在建议类题目中忽略评估。A Level 要求有理由的判断。仅仅选择一个选项是不够的；必须解释为什么它比其他选项更合适，并考虑其缺点。

Mistake 4: Listing too many stakeholders without showing conflict or interaction. High marks go to answers that analyse relationships, not those that memorise a list.

错误4：列出过多利益相关者而没有展示冲突或互动。高分答案分析关系，而不是仅仅背诵清单。

11. Quick Revision Card | 快速复习卡

Use this revision card to remember the key ideas of Chapter 5:

使用本复习卡记住第五章的关键概念：

Stakeholder = any individual or group with an interest in business decisions. 利益相关者 = 对企业决策有利益的任何个人或群体。
Internal = inside the business, e.g. owners, managers, employees. 内部 = 企业内部，如所有者、经理、员工。
External = outside the business, e.g. customers, suppliers, government, community. 外部 = 企业外部，如顾客、供应商、政府、社区。
Conflict arises from different objectives. 冲突源于不同目标。
Resolve conflict through communication, compromise, stakeholder mapping, law, CSR. 通过沟通、妥协、利益相关者映射、法律和企业社会责任解决冲突。

All stakeholders are important, but their power and interest vary. Managers must prioritise because resources are limited. This is the core of stakeholder management.

所有利益相关者都很重要，但他们的权力和利益程度不同。由于资源有限，管理者必须确定优先顺序。这是利益相关者管理的核心。

12. Check Your Understanding | 自测题

Test yourself with these three questions. Write your answer, then compare with the brief response below.

用以下三个问题自测。写出你的答案，然后与下方简要答案对比。

1. Define the term ‘stakeholder’ and give two examples of external stakeholders.

1. 定义“利益相关者”并给出两个外部利益相关者的例子。

Answer: A stakeholder is any individual or group who can affect or is affected by a business’s decisions. External examples include customers and the government.

答案：利益相关者是指任何能够影响企业决策或受企业决策影响的个人或群体。外部例子包括顾客和政府。

2. Explain why conflict can occur between shareholders and employees.

2. 解释为什么股东与员工之间会发生冲突。

Answer: Both groups want a share of limited profit. Shareholders want higher dividends, while employees want higher wages. If more profit is distributed to shareholders, less may be available for wages, so their objectives conflict.

答案：两个群体都想从有限利润中分得一份。股东希望更高的股息，而员工希望更高的工资。如果将更多利润分配给股东，可用于工资的部分就会减少，因此他们的目标相互冲突。

3. Recommend one way a business can reduce conflict with the local community. Justify your choice.

3. 推荐一种企业可以减少与当地社区冲突的方法。说明你的选择理由。

Answer: The business could hold public consultation meetings. This reduces conflict because it improves communication and shows the community that its concerns are valued. It may also prevent expensive opposition, although it takes time and may not satisfy every resident.

答案：企业可以举行公众咨询会议。这能减少冲突，因为改善了沟通，并表明社区的意见受到重视。它还可能避免昂贵的反对行动，尽管这需要时间，也可能无法满足每一位居民。

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Worksheet Answers – Chapter 5: Stakeholders in a Business | 第五章练习答案：企业利益相关者