地方官员更替与企业精准扶贫行为  

Local officials'replacement and the corporate behavior of targeted poverty alleviation

作　　者：王文姣 谭云 李妍锦 WANG Wenjiao;TAN Yun;LI Yanjin(College of Management,Sichuan Agricultural University,Chengdu 611130,China;College of International Studies,Sichuan University,Chengdu 610000,China)

机构地区：[1]四川农业大学管理学院,四川成都611130 [2]四川大学出国留学人员培训部,四川成都610000

出　　处：《山西农业大学学报（社会科学版）》2021年第4期20-32,共13页Journal of Shanxi Agricultural University:Social Science Edition

基　　金：四川省统计科学研究计划项目“精准扶贫视角下民族地区乡村旅游扶贫模式创新的问题及对策研究”(2019sc18);四川省社会科学研究规划项目“民族地区相对贫困的测度及治理研究”(SC20TJ030)。

摘　　要：以2016—2018年我国A股上市公司为研究样本,探讨地方官员更替对企业精准扶贫责任的影响及作用机制。研究发现:地方官员更替对企业精准扶贫意愿及投入具有显著负面影响,企业产权性质及地区市场化程度对上述影响存在显著的调节作用。具体而言,国有企业及地区市场化程度较高的企业受到地方官员更替的负面影响更大。上述结论在替换地方官员更替指标、使用倾向值得分匹配(PSM)控制内生性问题和剔除直辖市影响后依然成立。此外,进一步发现注册地属于非贫困地区的企业精准扶贫行为受到地方官员更替影响更显著。Taking the listed companies in A-share market between 2016 and 2018 as research samples,this paper explores the influence of local officials'replacement on the corporate responsibility of targeted poverty alleviation and further explores the mechanism.The empirical research finds that the relationship between local officials'replacement and the targeted poverty alleviation of listed companies is significantly negative.Property right and degree of marketization have regulatory function on the above effects.These results remain valid when adopting alternative measures of local officials'replacement,using PSM to solve endogenous problem,and neglecting the influence of municipality.In addition,we find that the effect of local officials'replacement on the corporate responsibility of targeted poverty alleviation is more serious in the listed companies registered in non-poor areas.

关 键 词：地方官员更替 企业精准扶贫 产权性质 市场化程度 

分 类 号：F832.51[经济管理—金融学] F323.9