中文摘要
目前，我国处于发展中，企业正处于快速发展时期，很多企业对社会责任并没有太大重视，主要目的还是以谋求利益为主，这种发展态度长此以往，很容易形成恶性循环，对我国长期发展和走可持续发展之路有着严重的阻碍作用。一方面，从近年来的发展情况也可以看到，我国在获得经济飞速发展的同时，环境、资源以及社会等各个方面不断出现了严重的问题，给国家的经济带来了重大损失，也给人们的正常生活带来影响。从这些现实反映来看，不管是上市旅游企业还是其他企业都应当重视企业社会责任。当然，企业在发展的过程中担心自身的价值受到影响也是一个现实矛盾。另一方面，也正是政府和相应的监督管理部门在政策的推行上较为欠缺，才导致了企业对自身价值的实现和承担社会责任有了较大的顾虑，由于我国保障企业履行社会责任的政策法规还没有形成，企业在履行责任的时候概念还较为模糊。
本文从我国旅游企业上市公司入手, 通过实证分析方法来探究在我国的经济环境下企业社会责任的履行与企业价值之间关系，提出研究假设并利用SPSS统计分析工具，对数据作相关分析及回归分析来明确其间关系并给予假设验证，然后在对研究结果进行分析的基础上总结出了相应的研究启示。本文的研究结果是，旅游企业上市公司对股东和债权人的社会责任与企业价值正相关、旅游企业上市公司对员工的责任与企业价值正相关、旅游企业上市公司对社会公益事业的社会责任与企业价值正相关、旅游企业上市公司对政府的社会责任与企业价值正相关、旅游企业上市公司对供应商的社会责任与企业价值正相关。
关键词：社会责任；企业价值；上市公司；旅游企业
ABSTRACT
At present, China is in development, enterprises are in a period of rapid development, many companies do not pay much attention to social responsibility, the main purpose is to seek the interests of the main development of such a long time, it is easy to form a vicious cycle of China's long- And take the road of sustainable development has a serious hindrance. On the one hand, we can see from the development in recent years that China has been experiencing serious economic, environmental, resource and social problems, causing serious losses to the country's economy. People's normal life to bring influence. From these realities reflect the point of view, whether listed tourism enterprises or other enterprises should attach importance to corporate social responsibility. Of course, enterprises in the development process of worrying about their own value is also a realistic contradiction. On the other hand, it is the government and the corresponding supervision and management departments in the implementation of the policy is more deficient, which led to the realization of their own value of enterprises and social responsibility have greater concerns, because China's social responsibility to protect enterprises Policies and regulations have not yet formed, corporate responsibility in the implementation of the concept is also more vague.
This paper starts from the listed companies of tourism enterprises in China and explores the relationship between corporate social responsibility and corporate value in China's economic environment through empirical analysis, puts forward the hypothesis and uses SPSS statistical analysis tools to analyze and return the data Analysis to determine the relationship between them and to give hypothesis validation, and then on the basis of the analysis of research results are summed up the corresponding research inspiration. The result of this study is that the social responsibility of the listed companies of tourism enterprises is positively related to the corporate value of the shareholders and creditors, the responsibility of the listed companies to the employees is positively related to the corporate value, the social responsibility of the listed companies of tourism enterprises to the social public welfare undertakings The social responsibility of the tourism enterprises is positively related to the corporate value, and the listed companies are positively related to the corporate social responsibility.
Key words: social responsibility; enterprise value; listed company; tourism enterprise
目 录
中文摘要 1
ABSTRACT 3
第1章 导论 9
1.1研究背景与意义 9
1.1.1研究背景 9
1.1.2研究意义 10
1.2研究方法与思路 11
1.2.1研究方法 11
1.2.2研究思路 12
1.3研究内容与框架 13
1.3.1研究内容 13
1.3.2研究框架 14
1.4创新点与研究展望 16
1.4.1创新点 16
1.4.2研究展望 16
第2章 文献综述与理论分析 17
2.1文献综述 17
2.1.1国外文献综述 17
2.1.2国内文献综述 18
2.2理论分析 20
2.2.1企业社会责任相关理论 20
2.2.2利益相关者理论 22
2.2.3企业价值最大化理论 23
2.2.4企业社会责任与利益相关者的关系 24
2.2.5企业社会责任与企业价值的关系 25
第3章 研究设计 27
3.1研究假设 27
3.1.1旅游企业上市公司对股东和债权人的责任与企业价值的关系 27
3.1.2旅游企业上市公司对员工的责任与企业价值的关系 27
3.1.3旅游企业上市公司对社会公益事业的责任与企业价值的关系 28
3.1.4旅游企业上市公司对政府的责任与企业价值的关系 28
3.1.5旅游企业上市公司对供应商的责任与企业价值的关系 28
3.2样本与数据来源 29
3.2.1样本选择 29
3.2.2数据来源 29
3.3变量定义与说明 30
3.3.1旅游企业上市公司社会责任评价指标体系 30
3.3.2旅游企业上市公司企业价值评价指标 32
3.4模型设定 34
第4章 实证分析 35
4.1描述性统计 35
4.2共线性诊断 37
4.3回归分析 39
4.4实证研究结果 40
4.4.1旅游企业上市公司对股东和债权人的社会责任与企业价值正相关 40
4.4.2旅游企业上市公司对员工的责任与企业价值正相关 40
4.4.3旅游企业上市公司对社会公益事业的社会责
