【作者】 陈爱宣；

【导师】 黄福才；

【作者基本信息】 厦门大学 ， 旅游管理， 2008， 博士

【摘要】 从上个世纪80年代开始,中国古村落所具有的历史、文化以及艺术价值开始逐渐被人们所发现、认同与挖掘出来。如何保护与利用这些“活着的”历史文化博物馆已经成为一个备受关注的热点问题。古村落旅游开发关系到所在区域居民的生活环境、资源开发和保护等问题。与一般其他行业的企业相比,古村落旅游公司有着很大的特殊性。表现在:经营产品和经营目标的特殊性;对社区的高度依赖性;委托——代理关系的复杂性。这几方面的特征与“利益相关者共同治理模式”的主要特点相符合。这些特征决定了古村落旅游公司不能处于少部分人的控制之下,而必须受到整个社会的利益相关者的监督和约束。利益相关者共同治理使得其成为古村落旅游公司治理模式的最佳选择,而古村落旅游公司的社会性和公益性使得其成为“利益相关者共同治理模式”的最佳载体。本文以我国古村落旅游公司为研究对象,试图把利益相关者管理理论与公司治理理论结合起来研究古村落旅游公司的治理模式问题。论文以浙江三个古村落旅游公司治理模式为例,实证地分析了这三类旅游公司治理模式各自的特征与局限性,为利益相关者共同治理模式的构建奠定分析基础。在对古村落旅游公司利益相关者进行界定、分类的基础上,分析了利益相关者的利益要求与冲突。结合国内外公司治理理论与实践,通过建立一套古村落旅游公司治理绩效评价指标体系,对这三类古村落旅游公司的治理状况进行评价。文章最后从组建利益相关者共同治理董事会和监事会和处理好各权力机构的关系等方面,提出了共同治理的受托人模式;研究了建立利益相关者代表在董事会和监事会中的参与机制;探讨了建立和完善各个利益相关者的激励与约束机制,包括利益相关者董事、监事、经营者、员工、社区、政府等利益相关者的激励与约束机制。以此来协调各方的利益冲突,最终实现古村落社区和谐、文化遗产资源得到合理利用和有效保护、旅游公司可持续发展。本研究的理论意义在于,以往对古村落旅游公司的研究,注重“股东至上”单边治理模式,追求股东利益的最大化,往往忽略了许多利益相关者的利益要求,如忽略了古村落居民的利益要求、政府的作用、人力资本的作用及文化遗存的保护等。而本文对古村落旅游公司进行利益相关者共同治理研究,将所有利益相关者视为企业的所有者,追求的是不同利益相关者的整体利益最大化。该模式强调经济民主、社会责任,而且使得不完全契约、资产专用性带来的敲竹杠问题的总成本最小。因而本研究丰富了古村落旅游公司的治理内容,加深了对古村落旅游公司治理研究的深度。本研究的实践意义在于,古村落旅游公司在旅游发展过程中,涉及的利益相关者较多,关系复杂,其生存与发展与这些利益相关者之间是否协调有很大的关系。如何协调这些利益相关者的利益冲突,是古村落旅游地实现可持续发展所必须解决的问题。本论文的创新点主要表现在:第一,将目前古村落旅游公司划分为社区主导型治理模式、政府主导型治理和法人主导型治理模式三类,并对这三类治理模式的特征和局限性进行比较分析。第二,确定古村落旅游公司利益相关者的界定标准,研究古村落旅游公司利益相关者的利益要求,分析各类利益相关者的利益冲突。第三,分析了旅游企业与古村落旅游公司治理的特殊性。第四,借鉴国内外专家、学者提出的公司治理评价体系在实际应用中的优点和缺点,根据古村落旅游公司治理的特殊性,构建一套专门针对古村落旅游公司的公司治理绩效评价指标体系,运用层次分析法,确定各指标的权重,并对三类古村落旅游公司治理状况进行综合评价。第五,构建古村落旅游公司利益相关者共同治理模式,提出完善古村落旅游公司利益相关者共同治理的相关机制。更多还原

【Abstract】 Since 1980s,the historic, cultural and artistic values of Chinese ancient villages have been recognized,identified and exploited gradually. How to protect and use these living historic and cultural museums has become focus issue. To exploit ancient village tourism resources is related with living environment of residents in the specific region,resource exploitation and its reservation,etc. Compared with ordinary enterprises in other industries ,ancient village tourism enterprises have many characteristics in following aspects: the goal of firms ,strong dependence on communities and complexity of the "principal-agent"relationship. All these characteristic of ancient village tourism enterprises’ are in accord with those of co-governance of stakeholders pattern. All these characteristics determine that the enterprise cannot be controlled by minorities. However, it must be monitored and constrained by the whole society. Therefore, the major conclusion of the dissertation is that the model of co-governance of stakeholders is becoming the best choice for ancient village tourism enterprises, the ancient village tourism enterprise has become the best media for co-governance of stakeholders as it emphasizes the society and public benefits.This dissertation regards corporate governance in Chinese ancient village tourism enterprises as its research object. Through applying the stakeholder theory and corporate governance theory to practical corporate governance of ancient village tourism enterprises, we discuss the construction mechanisms of co-governance of stakeholders in ancient village tourism enterprises. The main contents are organized as follows: 1. On the basis of 3 governance models of ancient village tourism enterprises , the characteristics and shortcomings of these models are analyzed empirically, which is laid the foundation for the formation of co-governance model.2.Based on the identification and classification of stakeholders of ancient village tourism enterprises ,the interest needs and conflicts among stakeholders are analyzed.3. After establishing Evaluation System of Stakeholders’Governance performance in Ancient Tourism Enterprises , the author evaluate complex governance performances of these 3 ancient village tourism enterprises .4.The assignee model of co-governance is put forward on the basis of formation of co-governance of stakeholders in board and supervisory committee and handle each power authorities’relationships. In addition, the participation mechanism of representatives of stakeholders in board and supervisory committee is studied. Further, the incentive and constraint mechanisms of stakeholders are established and made perfect. These stakeholders include managers, employees,communities , governments, etc. accordingly. The interest conflicts among stakeholders could be coordinated .The communities in ancient village could be harmonized .The cultural heritage resources could be made use of reasonably and reserved effectively. Eventually the ancient village tourism enterprises could be developed sustainably.The implications of the dissertation can be seen from the following 2 aspects. 1.It has theoretical implications as co-governance mode of stakeholders in ancient village tourism enterprises is clarified. The research focus of the academe has stayed in shareholder primacy model for a long time. Scholars seek the profit maximization of shareholders, while ignoring the interest requirements of many stakeholders of enterprises.For example, interests of the community residents in ancient village,the function of governments ,the role of human resources and reservation of cultural heritage.On the contrary,this thesis researches co-governance of stakeholders in ancient village tourism enterprises ,regards all the stakeholders as the owners of the firm and seek welfare maximization of all of them .This pattern emphasizes economic democracy , social responsibility and make the total cost caused by imperfect contracts, asset specialities ,etc. So the dissertation enriches and develops the corporate governance of ancient village tourism enterprises.2.It has practical implications as 3 governance models are researched empirically by the analysis of investigation data in this dissertation ,which provides the basis of adopting the model of co-governance of stakeholders in ancient village tourism enterprises.In the process of development,tourism enterprises are encountered with many stakeholders .Their relationships are very complicated.The enterprise’survival and development has to do with whether or not to coordinate their relationships each other .The mechanism of co-governance of stakeholders is the coordination mechanism of conflicts of stakeholders’interests.The main innovations of the thesis concentrate on the following 4 aspects:1.Initially classify the corporate governance models of ancient village tourism enterprises on the basis of empirical investigation data and through using the domestic scholar’s approach on classification of governance model.In this dissertation, governance models are classified into 3 categories,i.e. community-oriented model,government-oriented model and juristic person oriented model.Further,characteristics and shortcomings of each category are analyzed correspondingly.2.Identify the definition dimensions of stakeholders in ancient village tourism enterprises ,clarify different interest requirements of stakeholders and analyze interest conflicts among stakeholders.3.Analysize characteristics of governance of tourism enterprises and ancient village tourism enterprises.4.Based on the detailed consideration on the advantages and disadvantages of corporate governance evaluation system put forward by domestic and foreign scholars and according to the specialities of governance in ancient village tourism enterprises,the governance evaluation system and index suitable for ancient village tourism enterprises is established.Through using the analytic-hierarchy approach,the weight of each index can be measured,and corporate governance conditions can be appraised.5.Construct the co-governance model of stakeholders and perfect the mechanism of co-governance of stakeholders in ancient village tourism enterprises.更多还原