Full recordShow full item record
Abstract1923年英国学者欧丽文&#8226;谢尔顿（Oliver Sheldon）在美国进行企业管理考察时提出了“企业社会责任”（CSR， Corporate Social Responsibility）概念，并在其著作《管理的哲学》中，将“企业社会责任与公司经营者满足产业内外各种人类需要的责任联系起来”，自此，作为一种全新视角的企业管理模式，企业社会责任在长期的论战中走到今天，并受到绝大多数人的认可，成为解决企业经济目的与社会公益矛盾、实现企业自身和社会可持续发展的重要路径。 对于旅游企业来说，早期对于旅游影响的讨论已经在无形中介入对旅游企业社会责任的研究。旅游经济蓬勃发展带来的对环境、社会的负面影响虽不能同其经济影响相比（在关注度上），也已日益成为旅游企业无法回避的问题，此时旅游企业社会责任理论的提出则为旅游企业提供了一个更为全面和具备可持续发展潜力的全面管理方案，作为其外在表征的旅游企业社会责任信息披露即成为本文的第一项研究内容。而由于我国社会责任信息披露还处于起步阶段，大部分旅游企业履行社会责任、披露社会责任信息的意识仍较为淡薄，需要依靠政府规制的力量来发展，因而政府对旅游企业社会责任信息披露的规制成为本文的第二项研究内容。 首先，本文通过对旅游影响及旅游企业社会责任理论的回顾，结合利益相关者理论、规制理论、非对称信息和信号传递理论，分析了旅游企业披露社会责任信息的内外在动因及相对应的政府规制手段。 其次，从规制主体和现状分析了我国旅游企业社会责任信息披露规制的内容，并从披露动因、披露内容、披露平衡性、披露可比性和披露可信度五方面分析其特点，总结了我国旅游企业社会责任信息披露中出现的问题。 最后，针对我国旅游企业社会责任信息披露现状下，结合国外经验和政府在我国旅游经济发展中的角色，提出政府规制改善的建议。
Since Oliver Sheldon raised the concept of CSR (Corporate Social Responsibility) ,which he demonstrated again in his later book "The Philosophy of Management" where he stated "The cost of building the Kingdom of Heaven will not be found in the profit and loss accounts of industry, but in the record of every man's conscientious service." ,when he made an investigation on the corporate management in the USA in 1923,CSR, as a totally new viewpoint of a model of corporate management, stepped its way till now through years of debate among the scholars. Now, CSR is mostly accepted and become an important way to solve the conflict for a firm between the economic goal and the social benefit, and also offer to realize the "Sustainable Development" of both the firm and the society. For the tourism ,the earlier discussion of the tourism effect has already led a way to the tourism CSR research field. The booming development of tourism economy brought an effect on the economy as well aw the environment and the society, while the negative effect on the latter is now cannot be easy ignored. Thus, the presentation of tourism CSR offered a more comprehensive solution of management, which has an potential of sustainable development. Therefore,as an exterior characterization fo the tourism CSR, the disclosure of tourism CSR information became the first matter of my research. However, because now in China this disclosure has just started, most of the tourism firms have a lack sense of CSR performing and reporting, which calls the attention of government regulations. For this reason, the government regulation of the tourism CSR information disclosure became the other matter of my research. First of all, this paper took a review of the documents of tourism effect and the tourism CSR theory, then combine with the theory of the Stakeholder, the Regulation, the Asymmetric information and the Signaling model,discuss the driving power both inside an outside of the tourism CSR reporting as well as the government regulation. Second, from a view of the regulation subjet and the current status, this paper analyze the content of tousirm CSR information reporting and regulation in China, then summarized the problems existed. Finally, according to the current status, combined with the experience abroad the the role that the government takes in the tourism industry in China, this paper offers some advice to make it approved.