基于增加价值的旅游企业社会责任信息披露评价指标

发布时间：2019-01-07 20:53

【摘要】：近年来,伴随中国旅游经济的“井喷式”发展,旅游企业履行社会责任已是当前的大势所趋,也成为旅游企业寻求可持续发展和创造更多增加价值的客观要求。然而旅游经济的发展势头引发的社会与民生问题等负面反应日益凸显,旅游异化现象俯拾即是,关于旅游企业的履责话题已成为整个学术界与企业界研究的热点。旅游企业作为国民经济产业中最具活力及“获利”的产业和经济社会的主体与“经济人”,要承担建设与维护经济社会稳定与和谐发展的责任,企业社会责任信息披露作为一种有效的企业监督新形式,有利于减少和遏制旅游企业的“白领犯罪”,帮助旅游企业确定其价值坐标。基于增加价值视角,本文创新性地加入了反映企业动态价值的企业社会责任信息披露指标,作为一种新的激励与监督方式,对于促进旅游企业自觉履行社会责任工作和扩展旅游企业社会责任理论及积极适应新常态,更好地评估旅游企业社会责任信息披露水平,具有一定的现实意义和理论意义。本文运用规范分析与实证研究,结合增加价值理论、利益相关者理论、三重底线等理论,对我国旅游企业社会责任的特殊性及其权变指标进行探究。首先,对旅游企业及其承担的社会责任作概念界定;其次,诠释了旅游企业披露社会责任信息披露创造增加价值的作用机理,结合旅游企业的行业属性,嵌入增加价值指标,从管理责任、环境责任、社会责任和市场责任四方面进行旅游企业社会责任信息披露评价指标的构建,并以中国国旅作为实证研究对象,验证了构建指标的适用性及科学性;最后,针对旅游企业履责过程中存在的信息披露问题给出建议,并就本文的展望和不足做了进一步的解释说明。通过本文的研究,能够对我国旅游企业开展社会责任工作起到促进和指导作用,促进旅游企业的可持续发展及“旅游社会企业”的建立。与此同时,也能为政府的政策与决策提供更为科学的依据,促进我国经济与社会的稳定发展。
[Abstract]:In recent years, along with the "blowout" development of China's tourism economy, it is the trend of the times for tourism enterprises to fulfill their social responsibilities, and it is also an objective requirement for tourism enterprises to seek sustainable development and create more value. However, the negative reactions such as social and livelihood problems caused by the development of tourism economy are increasingly prominent, and the phenomenon of tourism alienation can be found everywhere. The topic of responsibility of tourism enterprises has become a hot topic in the whole academic and business circles. As the most dynamic and "profitable" industry in the national economic industry and the main body and "economic man" of the economic society, tourism enterprises should bear the responsibility of building and maintaining the stability and harmonious development of the economic society. As an effective new form of corporate supervision, corporate social responsibility information disclosure is helpful to reduce and curb white-collar crime of tourism enterprises and help tourism enterprises to determine their value coordinates. Based on the perspective of adding value, this paper creatively adds the corporate social responsibility information disclosure index, which reflects the dynamic value of enterprises, as a new incentive and supervision method. It is of practical and theoretical significance to promote tourism enterprises to fulfill their social responsibility consciously, to expand the theory of tourism enterprises' social responsibility, to adapt to the new normal, and to better evaluate the level of information disclosure of tourism enterprises' social responsibility. This paper uses normative analysis and empirical research, combined with the theory of added value, stakeholder theory, triple bottom line, to explore the particularity and contingency index of tourism corporate social responsibility in China. Firstly, the concept of tourism enterprises and their social responsibility is defined. Secondly, it explains the mechanism of creating added value by the disclosure of social responsibility information of tourism enterprises, combines the industry attribute of tourism enterprises, embed added value index, from management responsibility, environmental responsibility, Social responsibility and market responsibility four aspects of tourism corporate social responsibility information disclosure evaluation index construction, and China Travel as an empirical research object, to verify the applicability and scientific nature of the construction index; Finally, the paper gives some suggestions on the disclosure of information in the process of tourism enterprises' accountability, and further explains the prospects and shortcomings of this paper. Through the research of this paper, it can promote and guide the social responsibility work of tourism enterprises in China, promote the sustainable development of tourism enterprises and the establishment of "tourism social enterprises". At the same time, it can provide more scientific basis for government policy and decision making, and promote the stable development of our economy and society.
【学位授予单位】：辽宁科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F592.6;F270

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