負責任旅遊行程對旅行社之財務績效影響

Abstract

近年來旅遊相關的議題備受關注，其中又以負責任旅遊為提倡重心，呼籲大家在旅遊時減少對於環境的衝擊，而台灣旅遊業者也基於此概念，開始提出友善環境、保護文化與自然遺產、提供在地社區實質社經利益的旅遊行程，以落實永續觀光之理念。因此本研究以台灣上市櫃旅行社燦星旅、雄獅、易飛網、山富、五福、鳳凰六間旅行社所推出的責任旅遊相關行程與其公司的財務報表進行資產報酬率(ROA)、股東權益報酬率(ROE)、每股盈餘(EPS)三項指標的財務績效分析，欲了解旅遊業者與其推出的負責任旅遊行程之中的關連性。除此之外，由於新冠疫情致使旅遊業面臨到嚴重衝擊，因此亦將研究區分為疫情前(2016~2018年)與疫情期間(2019~2021年)，來探討疫情是否會影響消費者選擇責任旅遊與否，進而對旅行社的財務績效產生不同程度間的影響。在研究方法部分，預計以迴歸分析進行，期望可以依據研究的結果提出學術與實務貢獻。

In recent years, tourism-related issues have attracted much attention especially for Responsible Tourism. Responsible Tourism advocates that people should reduce the negative impact on the environment when traveling. Based on this concept, Taiwan's tourism industry has begun to propose environmentally friendly itineraries that could protect cultural, natural heritage and provide tangible socio-economic benefits to local communities. The environmentally friendly travel itineraries can also implement the concept of sustainable tourism. Therefore, in this study, we observe six travel agencies in Taiwan, including Star Travel, Lion Travel, Ezfly, Richmond Tours, Lifetour, and Phoenix Tours. We would like to examine the relationship between the travel itineraries of Responsible Tourism and the company's financial performance. In addition, due to the serious impact of COVID-19 epidemic on the tourism industry, we will divide the sample into pre-epidemic period (2016~2018) and epidemic period (2019~2021) and would like to explore whether the epidemic will increase the willingness of consumers to choose responsible travel. Finally, we use regression analysis to verify the arguments in this study.