旅游产业财政补贴、社会责任与经济绩效——来自中国A股旅游上市公司的经验证据

发布时间：2018-03-23 03:15

本文选题：旅游上市公司　切入点：财政补贴　出处：《资源开发与市场》2014年09期 　论文类型：期刊论文

【摘要】：从国家和旅游企业自身的角度出发,构建了社会、政府和员工三方面的社会责任评价指标体系,以A股19家旅游上市公司连续6年的数据为样本,对财政补贴、旅游企业社会责任和经济效益三者之间的关系进行了实证分析。实证结果表明,国家财政补贴可有效地激励旅游企业吸纳就业人员,但对员工福利水平的影响不明显,员工的福利水平长期被忽视。此外,基于企业履行社会责任视角,旅游企业主动履行社会责任需要付出一定的经济成本。因此,国家应继续加大对旅游业的财政补贴力度以达到缓解社会就业压力的目的;旅游企业应当积极地与政府、员工、社会建立良好的社会关系网络,重视员工的福利水平。
[Abstract]:From the point of view of the state and the tourism enterprises themselves, this paper constructs a social responsibility evaluation index system of social, government and employees. Taking the data of 19 A-share listed tourism companies for 6 consecutive years as a sample, it subsidizes the financial system. The relationship between social responsibility and economic benefits of tourism enterprises is analyzed empirically. The empirical results show that state financial subsidies can effectively encourage tourism enterprises to absorb employed people, but the effect on employee welfare level is not obvious. The welfare level of employees has been neglected for a long time. In addition, based on the perspective of corporate social responsibility, tourism enterprises have to pay a certain economic cost to take the initiative to fulfill social responsibility. The state should continue to increase the financial subsidy to tourism to alleviate the pressure of social employment, and tourism enterprises should actively establish a good social network with the government, employees and society, and attach importance to the welfare level of employees.
【作者单位】：安徽大学商学院旅游管理系;
【基金】：国家社会科学基金项目(编号:10CJY063) 教育部人文社会科学重点研究基地重大项目(编号:10JJDZONGHE005) 安徽大学研究生学术创新研究项目(编号:YFC100295)
【分类号】：F592.6;F812.42;F270;F590.66

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