公司治理在市场经济发展中一直扮演着非常重要的角色，如何建立有效的公司治理结构是现代企业制度建设的核心内容。随着人力资本的日趋重要和利益相关者地位的提高，利益相关者参与公司治理亦是必然趋势。如何解决公司核心利益相关者三方和谐的治理问题已成为公司制度建立和创新所面临的关键性问题。 本文通过对利益相关者理论的分析，建立了利益相关者价值最大化的企业核心价值体系，说明其实践的重心在于处于核心地位的紧密层。在这一思路指导下，采用问卷方式以利益需求差异为出发点分析了核心利益相关者治理现状，得出现阶段股东至上论下的核心利益主体三方的利益冲突和利益倾斜程度都比较严重和主体之间权力不平衡的结果；在此基础上将核心利益相关者相机分为利益受益者和受害者两类进行了博弈分析，得出了核心利益相关者采取合作策略才能实现公司总体价值最大化的结论。 最后，通过一系列分析总结，对公司法进行了深入探讨，提出一些建议；并建立了核心利益相关者的和谐治理机制，为公司核心利益相关者共同治理模式下对处理核心利益相关者之间关系提供依据

Corporate governance is very important in the development of market economy. How to establish an effective corporate governance structure is the core content of modern enterprise system. With the growing importance of human capital and the advancement of status of stakeholders, it is inevitable that stakeholders take part in corporate governance. How to achieve the tripartite harmonious governance corporate core stakeholders has become the key issue of corporate system establishment and innovation. Based on the stakeholder theory analysis, this article established an enterprise core value system on the maximize value of stakeholders, which is explained that the focus was core stakeholders. Under the guidance of this thought, by questionnaires this article analyzed the governance actuality of core stakeholders taken interest demand as the starting point, and came to the conclusions that under nowadays' shareholders supremacy the interest conflict and imbalance of the three core interests are serious and the powers between them are imbalance. Then the core interests were randomly divided into two categories of beneficiaries and victims in game analysis, from which the conclusion is that the maximize value of corporation can be achieved through cooperative strategy of core stakeholders. At last, this article gave some suggestions on the corporation law and established the core stakeholders' harmonious governance mechanism, which provide basis for dealing with the relations of stakeholders for corporate governance model of stakeholders' participation.