景区类旅游公司利益相关者共同治理模式研究

发布时间：2018-01-25 06:06

本文关键词： 景区类旅游公司利益相关者共同治理模式　出处：《辽宁大学》2014年博士论文　论文类型：学位论文

【摘要】：中国旅游景区的管理经历了纯公益性、政府专营、企业经营以及应用现代企业管理制度经营四个阶段。然而，随着景区的快速发展，其所面临的管理和治理问题也逐渐凸显，其中最为明显的表现就是依然存在行政型治理、高负债情况下债权治理的软约束以及所有权的治理主体缺位等等，这不仅直接导致了景区类旅游公司利益相关者众多、关系复杂、冲突不断，而且由于其追求短期经济效益，造成了对旅游资源和环境的破坏，严重制约了景区类旅游公司的可持续发展。在此背景下，本文应用公司治理理论、利益相关者理论对景区类旅游公司利益相关者共同治理模式进行研究，旨在探寻一套科学、合理的治理模式，处理好对诸多相关的利益主体的管理、协调、沟通和合作问题，以提升景区类旅游公司的经营管理水平，最终实现景区类旅游公司的可持续发展。通过对国内外旅游利益相关者研究和旅游目的地治理问题研究相关文献的综述，并根据公司治理等相关理论，界定了旅游景区、景区类旅游公司的概念，同时对景区类旅游公司治理问题的特殊性及其传统治理模式进行了分析和评价。在此基础上，总结归纳了景区类旅游公司利益相关者的利益要求与冲突，构建了景区类旅游公司利益相关者共同治理模式并对其有效性进行了实证检验。具体来说，在景区类旅游公司利益相关者的利益要求与冲突部分，首先对景区类旅游公司利益相关者进行界定与分类并最终确定关键的利益相关者，其次对各类利益相关者的利益要求进行讨论，从而进一步分析其存在的冲突及成因。景区类旅游公司利益相关者共同治理模式的构建主要是在介绍景区类旅游公司利益相关者共同治理模式原理和标准的基础上，根据其目标及所需遵循的原则，构建景区类旅游公司利益相关者共同治理模式并重点对内外部利益相关者的契约治理进行了研究，最后从治理模式的弹性、治理模式的优势和局限性对景区类旅游公司利益相关者共同治理模式进行了评价。景区类旅游公司利益相关者共同治理模式的有效性检验是在基于采用这种模式会获得更低的贷款成本及获得更高的债务融资比例两点假设的基础上，将息差和债务权益比例作为因变量，，同时选择了8个对贷款息差或债务权益比例可能造成影响的自变量，并在两个回归模型中同时应用这些自变量进行估计和检验。由结果可知，若景区类旅游公司签订了构建利益相关者共同治理模式的关键合同，那么其就能够降低公司举债的息差并增加公司的负债比例，而这可以证明景区类旅游公司利益相关者共同治理模式可以起到降低代理成本、避免投资不足的作用，是一种有效的公司治理模式。
[Abstract]:The management of Chinese tourist attractions has experienced four stages: pure public welfare, government monopoly, enterprise management and the application of modern enterprise management system. However, with the rapid development of scenic spots. Its management and governance problems are also gradually highlighted, among which the most obvious performance is still the existence of administrative governance, debt governance in the case of high debt soft constraints and ownership of the governance of the absence of the main body, and so on. This not only directly leads to a large number of scenic tourism company stakeholders, complex relationships, conflict, but also because of its pursuit of short-term economic benefits, resulting in the destruction of tourism resources and the environment. The sustainable development of scenic tourism companies is seriously restricted. Under this background, this paper applies corporate governance theory and stakeholder theory to study the common governance model of scenic tourism companies. The purpose of this paper is to explore a set of scientific and reasonable governance model, to deal with the management, coordination, communication and cooperation of many related stakeholders, in order to improve the management level of scenic tourism companies. Finally, the sustainable development of scenic tourism companies will be realized. Through the domestic and foreign tourism stakeholders research and tourism destination governance research literature review, and based on corporate governance and other related theories, define the concept of tourist attractions, scenic tourism companies. At the same time, the paper analyzes and evaluates the particularity of the governance of scenic tourism companies and its traditional governance model. On the basis of this, it summarizes and summarizes the interest requirements and conflicts of the stakeholders of scenic tourism companies. This paper constructs a common governance model of stakeholders of scenic tourism companies and makes an empirical test on its effectiveness. Specifically, in the part of interest requirements and conflicts of the stakeholders of scenic tourism companies, the stakeholders of scenic tourism companies are defined and classified first and the key stakeholders are finally determined. Secondly, the interest requirements of various stakeholders are discussed, and their conflicts and causes are further analyzed. On the basis of introducing the principle and standard of the common governance model of the stakeholders of scenic spots tourism companies, the construction of the common governance model of stakeholders of scenic tourism companies is based on its objectives and the principles to be followed. Construct the common governance model of stakeholders of scenic spots tourism companies and focus on the internal and external stakeholders contract governance, and finally from the flexibility of the governance model. The advantages and limitations of the governance model evaluate the common governance model of scenic tourism company stakeholders. The validity test of the common governance model of stakeholders of scenic tourism companies is based on two hypotheses that adopting this model will get lower loan cost and higher ratio of debt financing. Taking interest margin and debt equity ratio as dependent variables, we select 8 independent variables that may affect loan interest margin or debt equity ratio. And in the two regression models at the same time using these independent variables to estimate and test. From the results we can see that if the scenic tourism companies signed a key contract to build a common governance model of stakeholders. Then it can reduce the spread of corporate debt and increase the debt ratio of the company, and this can prove that the common governance model of scenic tourism company stakeholders can play a role in reducing agency costs. Avoid the role of insufficient investment, is an effective corporate governance model.
【学位授予单位】：辽宁大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F592.6

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