旅游企业社会责任与财务绩效关系实证研究

Empirical study on the relationship between social responsibility and financial performance of tourism enterprises

企业社会责任与财务绩效间的关系问题在学术界和企业界尚未形成统一结论。文章基于利益相关者理论,结合我国旅游行业上市公司的实际情况,以我国沪深交易所上市的24家旅游企业为对象,选取2007-2013年的财务数据进行相关性分析和面板数据回归分析,研究旅游企业社会责任和财务绩效之间的关系。结果表明:旅游企业社会责任与财务绩效之间存在正相关关系,企业社会责任对财务绩效的影响长期内更显著。

The problem of the corporate relationship between social responsibility and financial performance has not yet formed a unified conclusion in the academic circles and enterprise circles. In this paper, based on the stakeholder theory, take 24 listed tourism companies listed in Shanghai and Shenzhen stock exchange as the object, take the 2007- 2013 financial data of 7 years to carry on related analysis and regression analysis of panel data, to study the relationship between social responsibility and financial performance of tourism enterprises.The results shows that there is a positive relationship between social responsibility and financial performance of tourism enterprises, the influence of corporate social responsibility on financial performance in the long term is more significant.