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利益相关者理论侧重于研究企业与其利益相关者之间的关系,要求企业不仅要对股东负责,同时也要对利益相关者负责。它使得企业的发展由原来的以“股东为中心”模式发展成为以“利益相关者为中心”的模式。旅行社在经营过程中,涉及的利益相关者众多,具体有内部利益主体、旅游协作利益团体、相关政府主管部门、旅游消费者等。因此,在旅行社的发展过程中,更要重视旅游利益相关者,正视他们与旅行社之间的利益共享。为此,本文通过分析旅行社利益相关主体,从利益相关者理论的角度提出旅行社社会责任的合理评价指标,并赋予权重,构成评价指标体系,从而增强旅行社的社会责任意识,提高旅行社的经营管理水平。
Stakeholder theory focuses on the relationship between the firm and its stakeholders and requires that the firm be accountable not only to its shareholders, but also to its stakeholders. It makes the development of the enterprise from the “shareholder-centered” model to the “stakeholder-centered” model. Travel agencies in the course of business, involving many stakeholders, specifically the internal stakeholders, tourism cooperation interests, the relevant government departments, tourism consumers. Therefore, in the course of the development of travel agencies, more attention should be paid to tourism stakeholders, and their interest sharing with travel agencies should be addressed. Therefore, this article analyzes the main stakeholders of travel agencies, puts forward the reasonable evaluation index of social responsibility of travel agencies from the perspective of stakeholder theory, and gives the weight to constitute the evaluation index system, so as to enhance the awareness of social responsibility of travel agencies and improve the management level of travel agencies .