基于平衡记分卡的旅游企业道德研究

The Research on Business Ethics of Tourism Corporations Based on BSC

由于行业特性和道德本身的难以衡量性,评价旅游企业道德成为业界与学界的难题。笔者利用平衡记分卡思想,拓展了旅游企业道德评价指标体系的设计思路,通过与具体指标相对应,提出了提升旅游企业道德的具体举措,为旅游企业规范道德行为、建立具有实践操作性的道德系统提供指导和借鉴。

Because of the industrial features and the ethics itself, the moral evaluation of tourism corporations becomes quite difficult in our society. We have developed an approach by designing the ethical evaluation system of tourism corporations using BSC and brought forward some strategies to improve the moral level corresponding with some indexes, which serve as the guidance and reference of establishing the moral system for tourism corporations.