旅游企业公司治理特征对社会责任水平的影响研究

Study on the Influence of Corporate Governance Characteristics of Tourism Enterprises on Social Responsibility Level

使用回归分析的方法,搜集上海证券交易所和深圳证券交易所的25家旅游上市公司数据,分析公司治理特征对旅游企业社会责任水平的影响,得出以下结论:股权集中度与旅游企业社会责任水平呈"U"型相关;董事会规模基本不会对旅游企业社会责任水平产生影响,但是独立董事占比对旅游企业社会责任水平产生正向影响;监事会规模对旅游企业社会责任水平产生显著性积极影响;高管薪酬对旅游企业社会责任水平产生正向影响。旅游企业作为社会的重要组成部分,应当自觉履行企业社会责任。

Based on the data of 25 tourism companies listed in the Shanghai Stock Exchange and Shenzhen Stock Exchange,this paper analyzes the influence of corporate governance characteristics of tourism enterprises on social responsibility level through the method of regression analysis.The conclusions are as follows:ownership concentration is u-shaped with the social responsibility level of tourism enterprises;the scale of the board of directors has little impact on the social responsibility level of tourism enterprises,but the proportion of independent directors has a positive impact on the social responsibility level of tourism enterprises;the scale of the board of supervisors will have a significant positive impact on the social responsibility level of tourism enterprises;executive compensation has a positive impact on the social responsibility level of tourism enterprises.As an important part of society,tourism enterprises should conscientiously fulfill their corporate social responsibilities.