我国旅游业上市公司履行社会责任的市场反应的实证分析-empirical analysis of market response of listed tourism companies in china to fulfill social responsibility.docxVIP

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中文摘要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中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。关键词：企业社会责任；旅游业上市公司；利益相关者；市场反应作者：汪小圆 指导老师：俞雪华AbstractStudy on Market Reaction of Chinese Tourism Listed Companies Fulfill Social ResponsibilityStudy on Market Reaction of Chinese Tourism Listed Companies Fulfill Social ResponsibilityAbstractSince the reform and opening up, economy has acquired considerable achievement in China. While the fast developing of economy, social responsibility of company is not as fast as it. It occurred many serious problems which destroy the whole society. For example, Shanxi Datong land subsidence event caused by coal mining, Guangdong Beijiang cadmium pollution events and Foxconn employees’ frequent jump off building event, the occurrence of which has continuously tortured enterprises’ social responsibility with interrogation has caused society from all walks of life about accountability and thinking of enterprises’ social responsibility of. Companies play an important role in society. However, on the one hand many companies create great wealth, they also bring many negative impacts for society on the other hand. Today, the content of the enterprise to fulfill the social responsibility get more and more attention of the public. Many large companies also began to establish its own system of social responsibility, pay attention to social responsibility work in daily work. We can sa