旅游企業(yè)社會責(zé)任與財務(wù)效益的相關(guān)性研究
發(fā)布時間：2018-07-25 08:19
【摘要】：旅游業(yè)具很強的帶動性，在擴大內(nèi)需、帶動就業(yè)、促進經(jīng)濟增長等方面起到十分重要的作用。然而，旅游服務(wù)質(zhì)量低劣、忽視員工權(quán)利、消費者利益受侵、資源浪費嚴重、生態(tài)環(huán)境惡化等社會責(zé)任缺失現(xiàn)象卻將旅游企業(yè)推到社會輿論的風(fēng)口浪尖上，給旅游業(yè)增加了許多負面影響。面對這些困境，旅游企業(yè)如何兼顧社會責(zé)任和財務(wù)效益、保障企業(yè)的整體利益，從而帶動旅游業(yè)可持續(xù)發(fā)展成為亟需解決的問題。 結(jié)合旅游企業(yè)的特性，基于利益相關(guān)者理論、公民理論、可持續(xù)發(fā)展等理論，筆者從股東、債權(quán)人、政府、供應(yīng)商、員工、消費者、環(huán)境和社區(qū)這些利益相關(guān)者的角度來分析旅游企業(yè)承擔(dān)社會責(zé)任對其財務(wù)效益的影響。并以旅游上市公司2005-2011年119個面板數(shù)據(jù)為研究樣本建立多元線性回歸模型，借助SPSSl6.0、Eviews統(tǒng)計軟件來實證檢驗二者的相關(guān)性，得出旅游企業(yè)主動承擔(dān)各項社會責(zé)任總體上能夠?qū)ζ髽I(yè)的財務(wù)效益起到積極的影響。截面數(shù)據(jù)回歸分析中，我國旅游企業(yè)履行的社會責(zé)任與當(dāng)期財務(wù)效益關(guān)系不明確；面板數(shù)據(jù)回歸分析中，企業(yè)積極履行對股東、債權(quán)人、政府、供應(yīng)商和員工的責(zé)任有助于提高企業(yè)的財務(wù)效益。旅游企業(yè)履行對社區(qū)和環(huán)境的責(zé)任對財務(wù)效益有正的影響，但這一影響過程比較緩慢。此外，企業(yè)規(guī)模對旅游企業(yè)社會責(zé)任與財務(wù)效益之間的關(guān)系起到一定程度的影響作用。 基于以上研究結(jié)論，并結(jié)合我國旅游企業(yè)社會責(zé)任的履行現(xiàn)狀，筆者提出幾點能夠促進旅游企業(yè)履行社會責(zé)任的微薄建議：健全企業(yè)社會責(zé)任的相關(guān)法律法規(guī)，使其規(guī)范化；積極引導(dǎo)旅游企業(yè)公布社會責(zé)任報告，完善信息披露制度；將企業(yè)社會責(zé)任融入到旅游企業(yè)的發(fā)展戰(zhàn)略中，并落實到各個部門；加強公眾的監(jiān)督，實行獎勵制等等。希望本文理論與實證相結(jié)合的研究，，能為我國旅游企業(yè)主動承擔(dān)社會責(zé)任提供理論依據(jù)，促使旅游企業(yè)擺脫局部利益的限制，站在“社會公民”的角度以長遠的眼光看待企業(yè)社會責(zé)任的投入，對社會責(zé)任和財務(wù)效益的相關(guān)性有更全面的認識，幫助旅游企業(yè)提高社會責(zé)任的意識、完善責(zé)任的實踐，對整個旅游行業(yè)社會責(zé)任的履行起到借鑒作用。
[Abstract]:Tourism plays a very important role in expanding domestic demand, promoting employment and promoting economic growth. However, the lack of social responsibility, such as poor quality of tourism services, neglect of employees' rights, encroachment on consumers' interests, serious waste of resources and deterioration of ecological environment, has pushed tourism enterprises to the forefront of public opinion. It has added many negative effects to the tourism industry. In the face of these difficulties, how to take into account the social responsibility and financial benefits of tourism enterprises, and how to protect the overall interests of enterprises, so as to promote the sustainable development of tourism has become an urgent problem to be solved. Combining the characteristics of tourism enterprises, based on stakeholder theory, citizenship theory, sustainable development theory, the author from shareholders, creditors, government, suppliers, employees, consumers, The impact of social responsibility on the financial benefits of tourism enterprises is analyzed from the perspective of environmental and community stakeholders. Based on 119 panel data of tourism listed companies from 2005 to 2011, a multivariate linear regression model is established, and the correlation between them is tested by using SPSSl6.0 / Eviews statistical software. It is concluded that tourism enterprises can take the initiative to bear all kinds of social responsibilities, which can have a positive impact on the financial benefits of enterprises. In cross section data regression analysis, the relationship between social responsibility and current financial benefit of tourism enterprises is not clear. In panel data regression analysis, enterprises actively perform to shareholders, creditors, government, The responsibilities of suppliers and employees help to improve the financial efficiency of the enterprise. Tourism enterprises fulfill their responsibilities to the community and environment and have a positive impact on financial benefits, but the process of this impact is slow. In addition, the scale of enterprises plays an important role in the relationship between social responsibility and financial benefits of tourism enterprises. Based on the above conclusions and the present situation of the social responsibility of tourism enterprises in China, the author puts forward some suggestions to promote the performance of social responsibility of tourism enterprises: improve the relevant laws and regulations of corporate social responsibility, make it standardized; Actively guide tourism enterprises to publish social responsibility reports, improve the information disclosure system; integrate corporate social responsibility into the development strategy of tourism enterprises, and implement the various departments; strengthen public supervision, implement incentive system and so on. It is hoped that the research on the combination of theory and practice can provide a theoretical basis for Chinese tourism enterprises to take the initiative to assume social responsibility, and promote tourism enterprises to get rid of the limitation of local interests. Standing in the perspective of "social citizen", we should look at the investment of corporate social responsibility from a long-term perspective, have a more comprehensive understanding of the correlation between social responsibility and financial benefits, and help tourism enterprises to raise the awareness of social responsibility and perfect the practice of responsibility. For the whole tourism industry social responsibility to play a reference role.
【學(xué)位授予單位】：江南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F275;F592.6
[Abstract]:Tourism plays a very important role in expanding domestic demand, promoting employment and promoting economic growth. However, the lack of social responsibility, such as poor quality of tourism services, neglect of employees' rights, encroachment on consumers' interests, serious waste of resources and deterioration of ecological environment, has pushed tourism enterprises to the forefront of public opinion. It has added many negative effects to the tourism industry. In the face of these difficulties, how to take into account the social responsibility and financial benefits of tourism enterprises, and how to protect the overall interests of enterprises, so as to promote the sustainable development of tourism has become an urgent problem to be solved. Combining the characteristics of tourism enterprises, based on stakeholder theory, citizenship theory, sustainable development theory, the author from shareholders, creditors, government, suppliers, employees, consumers, The impact of social responsibility on the financial benefits of tourism enterprises is analyzed from the perspective of environmental and community stakeholders. Based on 119 panel data of tourism listed companies from 2005 to 2011, a multivariate linear regression model is established, and the correlation between them is tested by using SPSSl6.0 / Eviews statistical software. It is concluded that tourism enterprises can take the initiative to bear all kinds of social responsibilities, which can have a positive impact on the financial benefits of enterprises. In cross section data regression analysis, the relationship between social responsibility and current financial benefit of tourism enterprises is not clear. In panel data regression analysis, enterprises actively perform to shareholders, creditors, government, The responsibilities of suppliers and employees help to improve the financial efficiency of the enterprise. Tourism enterprises fulfill their responsibilities to the community and environment and have a positive impact on financial benefits, but the process of this impact is slow. In addition, the scale of enterprises plays an important role in the relationship between social responsibility and financial benefits of tourism enterprises. Based on the above conclusions and the present situation of the social responsibility of tourism enterprises in China, the author puts forward some suggestions to promote the performance of social responsibility of tourism enterprises: improve the relevant laws and regulations of corporate social responsibility, make it standardized; Actively guide tourism enterprises to publish social responsibility reports, improve the information disclosure system; integrate corporate social responsibility into the development strategy of tourism enterprises, and implement the various departments; strengthen public supervision, implement incentive system and so on. It is hoped that the research on the combination of theory and practice can provide a theoretical basis for Chinese tourism enterprises to take the initiative to assume social responsibility, and promote tourism enterprises to get rid of the limitation of local interests. Standing in the perspective of "social citizen", we should look at the investment of corporate social responsibility from a long-term perspective, have a more comprehensive understanding of the correlation between social responsibility and financial benefits, and help tourism enterprises to raise the awareness of social responsibility and perfect the practice of responsibility. For the whole tourism industry social responsibility to play a reference role.
【學(xué)位授予單位】：江南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F275;F592.6
【參考文獻】
相關(guān)期刊論文 前3條
1 于強;;企業(yè)社會責(zé)任實現(xiàn)機制研究[J];商業(yè)研究;2012年10期
2 夏華麗;;我國旅游企業(yè)營銷道德初探[J];理論月刊;2006年S1期
3 王t熺
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