中图分类号：F279.23 学校代码：10207
学号：5191141005 密级：公开
硕士学位论文
我国旅游上市公司企业社会责任对企业绩
效的影响研究——企业声誉的中介作用
姓 名：杨雅迪
指导教师： 邢 楠教授
申请学位： 管理学 硕士
学科专业： 企业管理
研究方向： 公司治理
培养单位： 亚泰工商管理学院
2022 年 5 月
硕 士学 位论 文
我国旅游上市公司企业社会责任对企业绩效的影响研究
——企业声誉的中介作用
姓 名： 杨雅迪
指导教师：邢 楠 教授
吉林财经大学亚泰工商管理学院
2022 年 5 月
RESEARCH ON THE IMPACT OF CORPORATE SOCIAL
RESPONSIBILITY ON CORPORATE PERFORMANCE OF
LISTED TOURISM COMPANIES IN CHINA
——THE MEDIATING ROLE OF CORPORATE
REPUTATION
Candidate:Yang Yadi
Supervisor: Xing Nan
School of Business Administration
May,2022
摘 要
随着我国经济的高速发展以及居民消费观念的转变，我国旅游人次与旅游收
入持续增长，经过四十多年的发展，旅游业在扩大消费、繁荣经济、带动就业等社
会经济发展方面扮演着关键角色。在我国旅游业快速发展的同时，也暴露出许多社
会责任问题，食品安全问题、商品价格问题、服务质量问题等频繁出现，损害股东、
员工、游客等利益相关者权益，降低了企业声誉，影响企业绩效与可持续发展。因
此，旅游企业如何兼顾积极承担社会责任与提高企业整体绩效，从而促进旅游欧亿·体育（中国）有限公司
的健康发展愈发重要。
通过对相关变量的文献综述和理论基础的回顾，本研究以2011-2019 年我国旅
游上市公司为研究对象，选取企业相关财务数据与和讯网上市公司社会责任评分
衡量研究变量，探究其企业社会责任对企业绩效的影响，并进一步分析企业声誉在
二者之间的中介作用。实证研究结果表明：（1）我国旅游上市公司企业社会责任
综合表现越好，越能够提高企业绩效。（2）企业承担对股东、债权人的责任正向
影响企业绩效；企业承担对员工、游客、政府的责任负向影响企业绩效；企业承担
对社会的责任对企业绩效影响不显著。（3）企业声誉在企业社会责任综合表现对
企业绩效的影响中起部分中介作用。
根据实证研究结果重点讨论与研究假设不一致的原因，并提出以下管理建议：
旅游企业应提高企业社会责任意识、加强对各利益相关者的责任承担、完善企业声
誉机制；政府应加强企业社会责任管理、加大监督管理力度、做好媒体宣传工作。
本研究从企业声誉视角探究企业社会责任对企业绩效的影响，一方面丰富了现有
研究成果，另一方面为促进我国旅游企业更好地履行企业社会责任，提高企业声誉，
增加企业绩效，推动旅游业高质量发展提供了对策建议。
关键词：旅游上市公司；企业社会责任；企业绩效；企业声誉
I
Abstract
With the rapid development of China;s economy and the change of residents;
consumption concept, the number of tourists and tourism income in China continue to
grow. After more than 40 years of development, tourism plays a key role in expanding
consumption, flourishing economy, driving employment and other aspects of social and
economic development. With the rapid development of China;s tourism industry, many
social responsibility problems have been exposed, such as food safety, commodity price
and service quality problems. They have damaged the rights and interests of shareholders,
employees, tourists and other stakeholders, reduced corporate reputation, affected
corporate performance and sustainable development. Therefore, it is increasingly
important for tourism enterprises to actively undertake social responsibilities and improve
their overall performance, so as to promote the healthy development of the tourism
industry.
Through the literature review of related variables and the review of the theoretical
basis, this study takes China;s listed tourism companies from 2011 to 2019 as the research
object, uses relevant financial data of enterprises and the social responsibility score of
Hexun listed companies to measure the research variables. This study explores the impact
of their corporate social responsibility on corporate performance, and further analyzes the
mediating role of corporate reputation between the two. The empirical results show that:
(1) The better the overall performance of corporate social responsibility of China;s listed
tourism companies is, the better the corporate performance will be. (2) The corporate
responsibility to shareholders and creditors has a positive impact on corporate
performance; The corporate responsibility to employees, tourists and the government has
a negative impact on corporate performance; The corporate responsibility to society has
no significant impact on corporate performance. (3) The corporate reputation plays a
partial mediating role in the impact of corporate social responsibility on corporate
performance.
Based on the empirical research results, the reasons for the inconsistency between
the research hypothesis and empirical research results are mainly discussed, and the
following management suggestions are put forward. Tourism enterprises should improve
the awareness of corporate social responsibility, strengthen the responsibility of
stakeholders and improve the corporate reputation mechanism. The government should
strengthen the management of corporate social responsibility, strengthen supervision and
II