上市旅游企业社会责任与财务绩效的关系研究

发布时间：2018-08-05 14:26

【摘要】：我国旅游企业在其快速发展的同时,暴露的社会责任问题也越来越多,如服务质量低、强买强卖、环境破坏、旅游安全等,影响了企业的财务绩效和长远发展。本文基于利益相关者理论,以沪深两市旅游公司为研究对象,从股东、债权人、员工、政府、公益和游客六个方面来评价旅游企业社会责任,运用我国22家上市旅游企业2008～2013年的相关数据,研究旅游企业社会责任的履行情况及其与财务绩效之间的关系。研究结果表明,旅游企业履行对债权人、股东、公益的社会责任对企业的财务绩效具有显著正向影响；履行对员工的社会责任对财务绩效有不显著的正向作用；履行对政府的社会责任对企业的财务绩效具有不显著的负向作用；履行对游客的社会责任对企业的财务绩效具有显著负向影响。基于以上研究结果,并综合考虑我国旅游企业的现实情况,分别从旅游企业、政府、旅游行业协会和社会舆论等方面提出了一些相关的对策建议。希望通过本文的研究,为我国旅游企业积极主动承担社会责任提供理论和现实依据,同时,也希望旅游企业能够以长远的眼光看待并更加全面地认识这一问题,摆脱狭隘局部利益的限制,提高旅游企业社会责任的意识,从而促进旅游行业的健康发展。
[Abstract]:With the rapid development of tourism enterprises in our country, more and more problems of social responsibility are exposed, such as low service quality, forced sale, environmental damage, tourism safety and so on, which affect the financial performance and long-term development of enterprises. Based on stakeholder theory, this paper evaluates tourism corporate social responsibility from six aspects: shareholders, creditors, employees, government, public welfare and tourists. Based on the relevant data from 2008 to 2013 of 22 listed tourism enterprises in China, this paper studies the performance of social responsibility of tourism enterprises and the relationship between social responsibility and financial performance. The results show that the social responsibility of tourism enterprises to creditors, shareholders, public welfare has a significant positive impact on the financial performance of enterprises, the performance of social responsibility to employees has no significant positive effect on financial performance. Fulfilling the social responsibility to the government has no significant negative effect on the financial performance of the enterprise, while fulfilling the social responsibility to the tourists has a significant negative impact on the financial performance of the enterprise. Based on the above research results and considering the reality of tourism enterprises in China, this paper puts forward some countermeasures and suggestions from tourism enterprises, government, tourism industry associations and public opinion. Through the study of this paper, I hope to provide the theoretical and practical basis for our tourism enterprises to take the initiative to assume social responsibility. At the same time, we hope that the tourism enterprises can take a long-term view and more comprehensive understanding of this problem. In order to promote the healthy development of tourism industry, we should get rid of the limitation of narrow local interests and enhance the consciousness of social responsibility of tourism enterprises.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F592.6;F590.66

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