摘 要
本文探讨旅游企业社会责任的实施困境及对策，旨在促进旅游业可持续发展和提升企业社会责任感。文章基于利益相关者理论、可持续发展原则，概述了旅游企业社会责任的内容与维度。旅游企业社会责任实施面临四大困境：社会责任意识淡薄、法规与标准缺失、实施能力有限、监督与激励机制不足。第四章提出对策：加强企业社会责任教育与培训，提升意识；完善法规与标准体系，建立统一评价标准；提升企业资源、技术和管理能力，引进专业人才与机构；强化监督作用，建立激励机制，激发企业履行社会责任的积极性。本文揭示了主要障碍，并提出解决策略，为旅游企业承担社会责任、促进旅游业可持续发展提供理论与实践指导。
关键词：旅游企业社会责任；法规与标准；监督与激励机制
Abstract
This paper discusses the implementation dilemma and countermeasures of tourism corporate social responsibility, and aims to promote the sustainable development of tourism and enhance corporate social responsibility. Based on the stakeholder theory and the principle of sustainable development, this article summarizes the content and dimensions of tourism corporate social responsibility. The implementation of social responsibility in tourism enterprises faces four difficulties: weak sense of social responsibility, lack of laws and standards, limited implementation ability, and insufficient supervision and incentive mechanism. Chapter 4 proposes countermeasures: strengthen CSR education and training, enhance awareness; improve regulations and standard system, establish unified evaluation standards; improve enterprise resources, technology and management ability, introduce professional talents and institutions; strengthen the supervision role, establish incentive mechanism to stimulate the enthusiasm of enterprises to fulfill social responsibility. This paper reveals the main obstacles and proposes solution strategies to provide theoretical and practical guidance for tourism enterprises to assume social responsibilities and promote the sustainable development of tourism.
Keywords：Social responsibility of tourism enterprises; Regulations and standards; Supervision and incentive mechanism
