旅游企业社会责任与财务绩效的典型相关分析——基于利益相关者视角

发布时间：2018-02-26 06:31

本文关键词： 企业社会责任财务绩效利益相关者典型相关分析　出处：《企业经济》2015年08期 　论文类型：期刊论文

【摘要】：近年来企业社会责任问题备受关注,其中企业履行社会责任对企业绩效是否造成影响这一问题更是企业关注的焦点。但是,社会责任议题尚未得到旅游学者的足够重视,对于旅游企业社会责任与财务绩效关系的研究还处于起步阶段。本文基于上市公司社会责任评测体系,运用典型相关分析法对旅游企业社会责任与企业财务绩效进行了实证研究。结果表明:旅游企业社会责任与财务绩效呈正相关关系,积极参与社会责任实践有助于增加企业的绩效并最终带来企业价值的提升。研究结果为旅游企业履行社会责任以及旅游企业管理者制定企业战略提供了理论依据和实践指导。
[Abstract]:In recent years, the problem of corporate social responsibility (CSR) has attracted much attention, among which whether corporate social responsibility (CSR) affects corporate performance has become the focus of enterprises' attention. However, the issue of CSR has not been paid enough attention by tourism scholars. The research on the relationship between social responsibility and financial performance of tourism enterprises is still in its infancy. Using canonical correlation analysis, this paper makes an empirical study on tourism corporate social responsibility and corporate financial performance. The results show that tourism enterprises' social responsibility and financial performance are positively correlated. Active participation in the practice of social responsibility will help to increase the performance of enterprises and ultimately bring about the promotion of corporate value. The research results provide theoretical basis and practical guidance for tourism enterprises to fulfill their social responsibility and to formulate corporate strategies.
【作者单位】：新疆大学旅游学院;中山大学管理学院;
【基金】：国家自然科学基金项目“基于共生理论的自然保护区生态价值共创机制研究”(批准号:D011202)
【分类号】：F592.6;F590.66

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