我国旅游业上市公司履行社会责任的市场反应的实证研究

发布时间：2018-01-11 05:00

本文关键词：我国旅游业上市公司履行社会责任的市场反应的实证研究　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国从改革开放以来，经济发展所获得的成就有目共睹。然而，在经济快速发展的同时，企业社会责任领域却没有得到同步发展，反而出现了一些列严重的社会责任缺失事件，，例如山西大同煤矿的土地塌陷事件，广东北江镉污染事件，富士康员工频繁跳楼事件等等，这些接连不断发生的事件引发了社会对企业社会责任的问责与思考。企业是社会的重要成员之一，然而很多企业一边在为社会创造财富，另一边也做出了危害社会的行为。如今，企业履行社会责任的内容越来越开始受到社会的关注。不少大型企业也陆续开始建立自身履行社会责任的制度，在日常工作中注重社会责任工作的开展与总结。可以说履行社会责任正在成为现今各大企业的共同工作方向。关于社会责任履行的学术研究也正在逐渐增加，一些国际学者在这方面已经形成了成熟的理论和实证研究，相比较国内的研究还不够完善，多数为定性分析，还未能形成严谨的定量分析。本文选取我国的上市旅游公司作为研究样本，其中使用到了利益相关者、企业社会责任等相关基础理论，分析企业对债权人、股东、政府、员工还有社区等方面的利益相关者履行社会责任是否能够在市场反应上有着积极的影响。本文选取了3年的样本数据，使用SPSS软件进行量化统计，并针对其与市场反应之间的关系进行实证分析，最终得出实证结果。最后本文针对上市旅游企业在履行社会责任中的行为给出了建议。
[Abstract]:Since China's reform and opening up, the achievements of economic development have been obvious to all. However, with the rapid development of economy, the field of corporate social responsibility has not developed synchronously. Instead, there have been some serious incidents of lack of social responsibility, such as the collapse of land in Datong Coal Mine in Shanxi Province, cadmium pollution in Beijiang, Guangdong, frequent jumping of Foxconn employees, and so on. These continuous events have led to the social accountability and thinking of corporate social responsibility. Enterprises are one of the important members of society, but many enterprises are creating wealth for society on the one hand. Now, the content of corporate social responsibility is becoming more and more concerned by the society. Many large enterprises have begun to establish their own social responsibility system. Pay attention to the development and summary of social responsibility in daily work. It can be said that the implementation of social responsibility is becoming the common work direction of the major enterprises. The academic research on social responsibility performance is also gradually increasing. Some international scholars have formed mature theoretical and empirical research in this area. Compared with domestic research, most of them are qualitative analysis, but they still fail to form rigorous quantitative analysis. In this paper, listed tourism companies in China are selected as the research samples, which uses the stakeholders, corporate social responsibility and other relevant basic theories to analyze the enterprises to creditors, shareholders, the government. Whether the employees and community stakeholders can fulfill their social responsibility has a positive impact on the market response. This paper selects three years of sample data and uses SPSS software to quantify statistics. Finally, this paper gives some suggestions on the behavior of listed tourism enterprises in fulfilling their social responsibility.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592.6;F832.51;F270

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