股权结构与旅游上市公司社会责任的关系研究  

A Study of the Relationship between Tourism Listed Company 's Shareholding Structure and Its Social Responsibility

作　　者：李平[1] 赵婷[1] 

机构地区：[1]中国海洋大学管理学院,山东青岛266100

出　　处：《无锡商业职业技术学院学报》2016年第5期19-25,69,共8页Journal of Wuxi Vocational Institute of Commerce

摘　　要：从利益相关者的视角出发,以旅游上市公司为例,建构了包括股东、债权人、员工、顾客、供应商、政府以及社会公众在内的7维社会责任指标体系,并算出社会责任指数P,建立回归模型,对两者之间的关系进行了实证研究。研究发现股权集中度和股权制衡度越高,旅游上市公司越愿意履行社会责任,国有股比例越高,旅游上市公司履行社会责任情况越差,高管持股比例的增加,有助于旅游上市公司履行其社会责任。合理的股权结构是旅游上市公司履行社会责任的前提,其有助于公司更好地履行社会责任。From the perspective of stakeholders and by taking tourism listed companies as research samples, this paper constructs a social responsibility index system of seven dimensions, including shareholders, creditors, em- ployees, customers, suppliers, government and the public. It calculates the social responsibility index P, and sets up a regression model to analyze the relationship between shareholding structure and social responsibility. The results show that the higher the degree of ownership concentration, and of power balance with shareholding struc- ture is, the better the tourism listed companies fulfill their social responsibilities, that the larger the proportion of state-owned shares is, the worse these companies fulfill their social responsibilities, and that the more shares held by company executives, the better these companies take their social responsibilities. A reasonable equity structure of tourism listed companies as well as of other companies is the premise for them to fulfill their social responsibil- ities.

关 键 词：股权结构 旅游上市公司 社会责任 

分 类 号：F590.6[经济管理—旅游管理]