面向多主体的旅游上市企业社会责任分析——基于控制链视角

Social Responsibility Analysis of Multi-Agent Tourism Listed Company-Based on Control Chain Perspective

本文搜集2004-2017年间我国A股国有旅游上市公司披露的控制链和年报数据作为样本,以控制链长度为解释变量,对不同主体的社会责任履行状况进行实证研究。使用委托——代理和信息不对称理论解释实证结果,丰富了上述理论在社会责任领域的应用情景。研究表明:控制链长度与履行对债权人、供应商、员工和消费者的社会责任负向相关,控制链越长,公司履行社会责任的程度越低;控制链长度与国有旅游上市公司履行对股东和政府的社会责任无关。这一结论为我国旅游企业改革和社会责任问题的解决提供了一定的理论借鉴,解释了国有控股下企业社会责任差异履行的背后原因。在此基础上给出3条建议:加快国有旅游公司股权制改革;吸纳社会资本进入国有旅游公司;构建涵盖多方利益相关者的社会责任系统。

This paper collects the control chain and annual report data disclosed by China's A-share state-owned tourism listed companies in 2004-2017 as a sample,and uses the length of the control chain as an explanatory variable to conduct an empirical study on the social responsibility performance of different subjects.The use of principal-agent and information asymmetry theory to interpret the empirical results enriches the application of the above theory in the field of social resposibility.The research shows that the length of the control chain has nothing to do with the social responsibility of the state-owned tourism listed companies for sharcholders and the goverment;the length of the control chain is related to the social responsibility of creditors,suppliers,employees and consumers,the longer the chain,the lower the degree to which the company fulills its social responsibilities.This conclusion provides a theoretical reference for the reform of China's tourism enterprises and the resolution of social responsibility issues,and explains the reasons behind the implementation of corporate social responsibility differences under state-owned holdings.Three suggstions are given on this basis:speeding up the reform of the sharcholding system of state-owned tourism companies;absorbing social capital into state owned tourism companies;and building a social responsibility system that covers multiple stakeholders.