应用利益相关者理论和契约理论对景区类旅游公司传统治理模式进行改造和创新具有重要的理论和实践意义。论文以我国景区类旅游公司为研究对象,在分析景区类旅游公司利益相关者共同治理必要性的基础上,建立了景区类旅游公司利益相关者共同治理模式,并在股东、债权人、经营者、职工、政府、社区、游客等利益相关者之间建立一套有效的制衡机制和监督机制,同时建立回归模型对共同治理模式的有效性进行了实证检验,提出了实现景区类旅游公司利益相关者共同治理的对策建议。
Application of stakeholder theory and contract theory has great theoretical and practical signif-icance for the reform and innovation of the traditional management mode of scenic spot tourism companies.In this paper, with our tourism companies as the research object, based on the analysis on the necessity of cogovernance of tourist attractions stakeholders,the common governance mode of tourist attractions stakeholders is established.The paperalso establishesnot only an effective mechanism of checks and balances and supervis-ingbetween shareholders, creditors, regulators, government, community, tourists and other stakeholders, but al-so the regression model to test the validity of co-governance model. The paper puts forward suggestions to achieve the co-governance oftourist attractions stakeholders.