摘要
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中 文 摘要
近年来，伴随中国旅游经济的“井喷式”发展，旅游企业履行社会责任已是
当前的大势所趋，也成为旅游企业寻求可持续发展和创造更多增加价值的客观要
求。然而旅游经济的发展势头引发的社会与民生问题等负面反应日益凸显，旅游
异化现象俯拾即是，关于旅游企业的履责话题已成为整个学术界与企业界研究的
热点。旅游企业作为国民经济产业中最具活力及“获利”的产业和经济社会的主
体与“经济人”，要承担建设与维护经济社会稳定与和谐发展的责任，企业社会
责任信息披露作为一种有效的企业监督新形式，有利于减少和遏制旅游企业的
“白领犯罪”，帮助旅游企业确定其价值坐标。基于增加价值视角，本文创新性
地加入了反映企业动态价值的企业社会责任信息披露指标，作为一种新的激励与
监督方式，对于促进旅游企业自觉履行社会责任工作和扩展旅游企业社会责任理
论及积极适应新常态，更好地评估旅游企业社会责任信息披露水平，具有一定的
现实意义和理论意义

本文运用规范分析与实证研究，结合增加价值理论、利益相关者理论、三重
底线等理论，对我国旅游企业社会责任的特殊性及其权变指标进行探究。首先，
对旅游企业及其承担的社会责任作概念界定；其次，诠释了旅游企业披露社会责
任信息披露创造增加价值的作用机理，结合旅游企业的行业属性，嵌入增加价值
指标，从管理责任、环境责任、社会责任和市场责任四方面进行旅游企业社会责
任信息披露评价指标的构建，并以中国国旅作为实证研究对象，验证了构建指标
的适用性及科学性；最后，针对旅游企业履责过程中存在的信息披露问题给出建
议，并就本文的展望和不足做了进一步的解释说明

通过本文的研究，能够对我国旅游企业开展社会责任工作起到促进和指导作
用，促进旅游企业的可持续发展及“旅游社会企业”的建立。与此同时，也能为
政府的政策与决策提供更为科学的依据，促进我国经济与社会的稳定发展

关键词：旅游企业；增加价值；社会责任信息披露；评价指标ABSTRACT
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ABSTRACT
In recent years, with the blowout type development of Chinese tourism economy,
tourism enterprises are required to fulfill the social responsibility, which is the current
trend, and that also has become the impersonality requirement for tourism enterprises
to seek sustainable development and create more value added. However, the
development momentum of tourism economy raises negative reactions such as the
social and livelihood issues have become more and more visible, tourism alienation
phenomenon is ubiquitous, the responsibility performance topic about tourism
enterprises has become the research focus in the academic and business area. As the
most dynamic and “profitable” industry in the industry of the national economy and
the mainstay as well as economic agent, tourism enterprises are supposed to undertake
the responsibility for construction and maintenance in stable and harmonious
development of economy and society, as an effective and new form of enterprise
supervision, corporate social responsibility information disclosure can help decrease
and restrain “white-collar crime” of tourism enterprises and determine their value
coordinate. Based on value added perspective, this paper creatively adds corporate
social responsibility information disclosure index reflecting the dynamic value of
enterprises, which is practically and theoretically essential to promote tourism
enterprises to consciously fulfill their social responsibility work and extend tourism
corporate social responsibility theory as well as actively adapt to the new normal, as a
new way of incentive and supervision, it better evaluates the level of the social
responsibility information disclosure for tourism enterprises.
This paper uses the normative analysis and empirical research, combined with
the value added theory, stakeholder theory and triple bottom line theory to explore the
particularity of Chinese tourism corporate social responsibility and contingency index.
Firstly, defining the concept of tourism enterprises and their social responsibility.
Secondly, explaining the tourism corporate social responsibility information
disclosure mechanism to create the value added, combined with the industry attribute
of tourism enterprises, embedding the value added index, constructing the corporate
social responsibility information disclosure evaluation index from the four aspects:
management responsibility, environmental responsibility, social responsibility and
market responsibility. And with CITS as empirical research object to verify the
applicability and scientific of the indexes. Finally, the paper gives some suggestions
on the information disclosure of the tourism enterprises, and makes further
explanation on the outlook and problems of this paper.ABSTRACT
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The research of this paper could promote and guide the social responsibility of
tourism enterprises in our country, as well as promote the sustainable development of
tourism enterprises and the establishment of “tourism social enterprises”. At the same
time, the research can provide a more scientific basis for the government policy and
decision-making, as well as promote the steady development of the economy and
society in our country.
Key Words: Tourism enterprise,Value added, Social
responsibility information disclosure, Evaluation index目 录
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目 录
独创性声明........i
关于论文使用授权的说明........i
中 文 摘要....ii
ABSTRACT........iii
1. 绪论..1
1.1 研究背景及意义.........1
1.1.1 研究背景..........1
1.1.2 研究意义..........2
1.2 国内外研究现状.........2
1.2.1 国外研究现状..2
1.2.2 国内研究现状..5
1.2.3 国内外研究述评..........7
1.3 研究思路与内容.........8
1.3.1 研究思路..........8
1.3.2 研究内容..........9
1.4 研究方法与创新点.....9
1.4.1 研究方法..........9
1.4.2 创新点10
2. 相关概念界定及增加价值理论....11
2.1 旅游企业及其社会责任.......11
2.1.1 旅游企业的界定......
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