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

Fiscal Subsidy,Social Responsibility and Tourism Corporate Economic Perform——The Empirical Evidence from Chinese A-share Tourism Listed Corporate

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。

From the perspective of country and tourism corporate itself, this paper built five social responsibility evaluation index system including three aspects such as society, government and employees. The empirical analysis was conducted with the relationship among fiscal subsidy, tourism corporate social responsibility and economic benefits with the data of six consecutive years from A- share 19 listed tourism companies. The empirical resuits showed that country＇s fiscal subsidies could motivate the tourism corporate to absorb employment effectively, but it was not obvious for employee＇s welfare level for being neglected for a long time. In addition, based on the perspective of carrying out social responsibility, the tourism corporate performing social responsibility actively took certain social cost. Therefore, the government should further increase the intensity of financial input to the tourism industry in order to ease employment pressure to some extent. Tourism corporate should establish good social relations network with the government actively and attach the importance to the staff welfare quality.