Research On Evaluation Index Of Tourism Corporate Social Responsibility Based On Value Added

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.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.