旅游企业社会责任与财务效益的相关性研究
发布时间：2018-07-25 08:19
【摘要】：旅游业具很强的带动性，在扩大内需、带动就业、促进经济增长等方面起到十分重要的作用。然而，旅游服务质量低劣、忽视员工权利、消费者利益受侵、资源浪费严重、生态环境恶化等社会责任缺失现象却将旅游企业推到社会舆论的风口浪尖上，给旅游业增加了许多负面影响。面对这些困境，旅游企业如何兼顾社会责任和财务效益、保障企业的整体利益，从而带动旅游业可持续发展成为亟需解决的问题。 结合旅游企业的特性，基于利益相关者理论、公民理论、可持续发展等理论，笔者从股东、债权人、政府、供应商、员工、消费者、环境和社区这些利益相关者的角度来分析旅游企业承担社会责任对其财务效益的影响。并以旅游上市公司2005-2011年119个面板数据为研究样本建立多元线性回归模型，借助SPSSl6.0、Eviews统计软件来实证检验二者的相关性，得出旅游企业主动承担各项社会责任总体上能够对企业的财务效益起到积极的影响。截面数据回归分析中，我国旅游企业履行的社会责任与当期财务效益关系不明确；面板数据回归分析中，企业积极履行对股东、债权人、政府、供应商和员工的责任有助于提高企业的财务效益。旅游企业履行对社区和环境的责任对财务效益有正的影响，但这一影响过程比较缓慢。此外，企业规模对旅游企业社会责任与财务效益之间的关系起到一定程度的影响作用。 基于以上研究结论，并结合我国旅游企业社会责任的履行现状，笔者提出几点能够促进旅游企业履行社会责任的微薄建议：健全企业社会责任的相关法律法规，使其规范化；积极引导旅游企业公布社会责任报告，完善信息披露制度；将企业社会责任融入到旅游企业的发展战略中，并落实到各个部门；加强公众的监督，实行奖励制等等。希望本文理论与实证相结合的研究，，能为我国旅游企业主动承担社会责任提供理论依据，促使旅游企业摆脱局部利益的限制，站在“社会公民”的角度以长远的眼光看待企业社会责任的投入，对社会责任和财务效益的相关性有更全面的认识，帮助旅游企业提高社会责任的意识、完善责任的实践，对整个旅游行业社会责任的履行起到借鉴作用。
[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.
【学位授予单位】：江南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：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.
【学位授予单位】：江南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F275;F592.6
【参考文献】
相关期刊论文 前3条
1 于强;;企业社会责任实现机制研究[J];商业研究;2012年10期
2 夏华丽;;我国旅游企业营销道德初探[J];理论月刊;2006年S1期
3 王t熺
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