Research On Influencing Factors Of Corporate Social Responsibility Information Disclosure Of The Tourism Industry In China

With the development of our country’s economy, people’s living standards is improving, bringing China’s tourism industry to flourish. In recent years, as an emerging industry, the tourism industry has brought huge income, and become an important force in promoting the national economy. However, because of the lack consciousness of the society responsibility, the tourism market appeared to be more and more unhealthy, the rise in consumption of the tourist hotel and forced shopping and so on. Such as Shandong Qingdao astronomical, Harbin fish events, it is caused by the lack of corporate social responsibility of the tourism industry. It makes the green income proportion of tourism is extremely low. Not only bring losses to consumers, but also broke the image of the tourism industry, and make a great negative impact on the society as a whole. In this case, the social responsibility issue in tourism industry has been widely concerned. To regulate the economic behavior of China’s tourism enterprises effectively and promote the healthy development of the tourism industry, it is necessary to improve the social responsibility and standardize corporate social responsibility information disclosure. The purpose of this paper is to clear the corporate social responsibility information disclosure, find out the existing problems to improve the social responsibility information disclosure level of tourism enterprises, and to promote the healthy and stable development of Chinese tourism enterprises.Firstly, this paper generalizes the information disclosure of the content and the influencing factors on the literature at home and abroad. Then it analyzes the corporate social responsibility information disclosure in detail. In view of the situation of tourism corporate social responsibility information disclosure, it concludes that the disclosure of tourism industry is simple, the government function is not well and so on. On this basis, it analyzes six influencing factors of corporate social responsibility information disclosure, selects the 43 listed tourism companies in our country, analyses some relevant data from 2012 to 2014, using SPSS17.0 software to affect tourism influence factors of corporate social responsibility information disclosure for empirical research. The result is that the social responsibility information disclosure is influenced by the size and the operating performance of the companies. Finally, it combines with the above research results, it puts forward the corresponding proposal from the perspective of enterprise, government, and the society, expected to promote corporate social responsibility information disclosure in our country. And to protect the development of the economy in our country, guarantee the security of the society for a long time.