本文關鍵詞： 景區(qū)類旅游公司 利益相關者 共同治理模式　出處：《遼寧大學》2014年博士論文　論文類型：學位論文

【摘要】：中國旅游景區(qū)的管理經歷了純公益性、政府專營、企業(yè)經營以及應用現代企業(yè)管理制度經營四個階段。然而，隨著景區(qū)的快速發(fā)展，其所面臨的管理和治理問題也逐漸凸顯，其中最為明顯的表現就是依然存在行政型治理、高負債情況下債權治理的軟約束以及所有權的治理主體缺位等等，這不僅直接導致了景區(qū)類旅游公司利益相關者眾多、關系復雜、沖突不斷，而且由于其追求短期經濟效益，造成了對旅游資源和環(huán)境的破壞，嚴重制約了景區(qū)類旅游公司的可持續(xù)發(fā)展。在此背景下，本文應用公司治理理論、利益相關者理論對景區(qū)類旅游公司利益相關者共同治理模式進行研究，旨在探尋一套科學、合理的治理模式，處理好對諸多相關的利益主體的管理、協(xié)調、溝通和合作問題，以提升景區(qū)類旅游公司的經營管理水平，最終實現景區(qū)類旅游公司的可持續(xù)發(fā)展。 通過對國內外旅游利益相關者研究和旅游目的地治理問題研究相關文獻的綜述，并根據公司治理等相關理論，界定了旅游景區(qū)、景區(qū)類旅游公司的概念，同時對景區(qū)類旅游公司治理問題的特殊性及其傳統(tǒng)治理模式進行了分析和評價。在此基礎上，總結歸納了景區(qū)類旅游公司利益相關者的利益要求與沖突，構建了景區(qū)類旅游公司利益相關者共同治理模式并對其有效性進行了實證檢驗。 具體來說，在景區(qū)類旅游公司利益相關者的利益要求與沖突部分，首先對景區(qū)類旅游公司利益相關者進行界定與分類并最終確定關鍵的利益相關者，其次對各類利益相關者的利益要求進行討論，從而進一步分析其存在的沖突及成因。 景區(qū)類旅游公司利益相關者共同治理模式的構建主要是在介紹景區(qū)類旅游公司利益相關者共同治理模式原理和標準的基礎上，根據其目標及所需遵循的原則，構建景區(qū)類旅游公司利益相關者共同治理模式并重點對內外部利益相關者的契約治理進行了研究，最后從治理模式的彈性、治理模式的優(yōu)勢和局限性對景區(qū)類旅游公司利益相關者共同治理模式進行了評價。 景區(qū)類旅游公司利益相關者共同治理模式的有效性檢驗是在基于采用這種模式會獲得更低的貸款成本及獲得更高的債務融資比例兩點假設的基礎上，將息差和債務權益比例作為因變量，，同時選擇了8個對貸款息差或債務權益比例可能造成影響的自變量，并在兩個回歸模型中同時應用這些自變量進行估計和檢驗。由結果可知，若景區(qū)類旅游公司簽訂了構建利益相關者共同治理模式的關鍵合同，那么其就能夠降低公司舉債的息差并增加公司的負債比例，而這可以證明景區(qū)類旅游公司利益相關者共同治理模式可以起到降低代理成本、避免投資不足的作用，是一種有效的公司治理模式。
[Abstract]:The management of Chinese tourist attractions has experienced four stages: pure public welfare, government monopoly, enterprise management and the application of modern enterprise management system. However, with the rapid development of scenic spots. Its management and governance problems are also gradually highlighted, among which the most obvious performance is still the existence of administrative governance, debt governance in the case of high debt soft constraints and ownership of the governance of the absence of the main body, and so on. This not only directly leads to a large number of scenic tourism company stakeholders, complex relationships, conflict, but also because of its pursuit of short-term economic benefits, resulting in the destruction of tourism resources and the environment. The sustainable development of scenic tourism companies is seriously restricted. Under this background, this paper applies corporate governance theory and stakeholder theory to study the common governance model of scenic tourism companies. The purpose of this paper is to explore a set of scientific and reasonable governance model, to deal with the management, coordination, communication and cooperation of many related stakeholders, in order to improve the management level of scenic tourism companies. Finally, the sustainable development of scenic tourism companies will be realized. Through the domestic and foreign tourism stakeholders research and tourism destination governance research literature review, and based on corporate governance and other related theories, define the concept of tourist attractions, scenic tourism companies. At the same time, the paper analyzes and evaluates the particularity of the governance of scenic tourism companies and its traditional governance model. On the basis of this, it summarizes and summarizes the interest requirements and conflicts of the stakeholders of scenic tourism companies. This paper constructs a common governance model of stakeholders of scenic tourism companies and makes an empirical test on its effectiveness. Specifically, in the part of interest requirements and conflicts of the stakeholders of scenic tourism companies, the stakeholders of scenic tourism companies are defined and classified first and the key stakeholders are finally determined. Secondly, the interest requirements of various stakeholders are discussed, and their conflicts and causes are further analyzed. On the basis of introducing the principle and standard of the common governance model of the stakeholders of scenic spots tourism companies, the construction of the common governance model of stakeholders of scenic tourism companies is based on its objectives and the principles to be followed. Construct the common governance model of stakeholders of scenic spots tourism companies and focus on the internal and external stakeholders contract governance, and finally from the flexibility of the governance model. The advantages and limitations of the governance model evaluate the common governance model of scenic tourism company stakeholders. The validity test of the common governance model of stakeholders of scenic tourism companies is based on two hypotheses that adopting this model will get lower loan cost and higher ratio of debt financing. Taking interest margin and debt equity ratio as dependent variables, we select 8 independent variables that may affect loan interest margin or debt equity ratio. And in the two regression models at the same time using these independent variables to estimate and test. From the results we can see that if the scenic tourism companies signed a key contract to build a common governance model of stakeholders. Then it can reduce the spread of corporate debt and increase the debt ratio of the company, and this can prove that the common governance model of scenic tourism company stakeholders can play a role in reducing agency costs. Avoid the role of insufficient investment, is an effective corporate governance model.
【學位授予單位】：遼寧大學
【學位級別】：博士
【學位授予年份】：2014
【分類號】：F592.6

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