旅游企业社会责任评价体系及应用研究

发布时间：2018-01-06 05:21

本文关键词：旅游企业社会责任评价体系及应用研究　出处：《中北大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着经济快速发展所带来的一系列社会问题,企业社会责任成为了国内外关注的焦点。作为国民经济发展重要支柱的企业能否积极承担社会责任,不仅关系着企业自身发展的命运,也关系着整个社会的和谐发展。但是近年来随着旅游消费文化的普及,旅游企业出现了如损害消费者权益、破坏环境等诸多问题,使得其履行社会责任势在必行。同时,学术界关于旅游企业社会责任评价的研究相对较少,缺乏完善的评价体系推动旅游企业更好地承担社会责任。本文在回顾国内外关于企业社会责任研究的基础上,首先对旅游企业的利益相关者进行了识别,分析了旅游企业社会责任的内容;然后从旅游企业利益相关者角度出发,构建了包含股东、员工、消费者、政府、债权人、供应商、环境和社区在内的8个二级指标、22个三级指标的旅游企业社会责任评价体系,基于改进熵值法和模糊综合评价法构建了综合评价模型;最后对24家上市旅游企业的社会责任履行情况进行了实证分析,得出了最终的综合评价结果。研究结果认为:第一,24家上市旅游企业社会责任总体情况不是很理想,评价等级为“较差”的企业占到将近一半,绝大多数上市旅游企业对社会责任的认识和实践处于起步阶段。第二,对各个利益相关者的社会责任履行情况不均衡,对股东、员工和消费者三方面的社会责任履行情况较好,其次为债权人、环境和社区,对政府和供应商的社会责任履行力度不够。第三,不同类型的上市旅游企业对利益相关者的社会责任各有侧重。第四,上市旅游企业整体社会责任管理体系不完善,社会责任信息披露水平较低,并且在社会责任实践方面还存在很大的缺口,社会责任管理有待提高。
[Abstract]:With the rapid economic development of a series of social issues, corporate social responsibility has become the focus of attention at home and abroad. As an important pillar of national economic development, enterprises can actively assume social responsibility. It is not only related to the fate of the enterprise's own development, but also related to the harmonious development of the whole society. But in recent years, with the popularity of tourism consumption culture, tourism enterprises appear such as damage to the rights and interests of consumers. Many problems, such as environmental damage, make it imperative to fulfill social responsibility. At the same time, there is relatively little research on tourism corporate social responsibility evaluation in academic circles. The lack of a sound evaluation system to promote tourism enterprises to better assume social responsibility. This paper reviews the domestic and foreign research on corporate social responsibility on the basis of the first to identify the stakeholders of tourism enterprises. The content of social responsibility of tourism enterprises is analyzed. Then from the perspective of tourism enterprise stakeholders, the paper constructs eight secondary indicators, including shareholders, employees, consumers, government, creditors, suppliers, environment and community. Based on the improved entropy method and fuzzy comprehensive evaluation method, the comprehensive evaluation model of tourism enterprise social responsibility evaluation system based on 22 three-level indexes is constructed. Finally, the social responsibility performance of 24 listed tourism enterprises is empirically analyzed, and the final comprehensive evaluation results are obtained. The results are as follows: first. The overall social responsibility situation of the 24 listed tourism enterprises is not very satisfactory, with nearly half of the enterprises rated as "poor". The vast majority of listed tourism enterprises on the understanding and practice of social responsibility is in its infancy. Second, the performance of the social responsibility of various stakeholders is uneven, to shareholders. Employees and consumers of the three aspects of social responsibility performance is better, followed by creditors, the environment and the community, the government and suppliers of social responsibility performance is not enough. Third. Different types of listed tourism enterprises focus on the stakeholders' social responsibility. 4th, the overall social responsibility management system of listed tourism enterprises is not perfect, and the level of social responsibility information disclosure is low. And there is still a big gap in the practice of social responsibility, social responsibility management needs to be improved.
【学位授予单位】：中北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F592.6

【相似文献】