企业精准扶贫的激励机制——基于地方国有企业高管的研究  

Incentive Mechanism of Targeted Poverty Alleviation by Enterprises——Evidence from Local SOE Executives

作　　者：黄玉菁 余明桂[1] 张庆[2] Huang Yujing;Yu Minggui;Zhang Qing(Economics and Management School,Wuhan University,Wuhan 430072;School of Accounting,Hubei University of Economics,Wuhan 430205)

机构地区：[1]武汉大学经济与管理学院,武汉430073 [2]湖北经济学院会计学院,武汉430205

出　　处：《管理评论》2021年第10期263-272,共10页Management Review

基　　金：国家自然科学基金面上项目(72172158,71872137);教育部人文社会科学研究一般项目(19YJA630114)。

摘　　要：本文基于2016—2019年地方国有上市公司样本,研究高管晋升能否成为地方政府推进国有企业参与精准扶贫的有效激励机制。研究发现,地方国有企业参与精准扶贫能提升高管晋升概率,并且在晋升预期较高、扶贫需求较高时该激励作用更显著。此外,企业精准扶贫能在未来降低当地贫困程度。本文从企业精准扶贫的角度丰富了国有企业高管晋升、扶贫治理以及企业社会责任方面的文献。与此同时,本文研究为完善国有企业考核评价工作,以及为全面推进乡村振兴、加快农业农村现代化提供理论依据和政策参考。The 13 th five-year poverty alleviation plan released by the State Council in November 2016 emphasizes that local governments should mobilize local state-owned enterprises to actively undertake poverty alleviation and development tasks.Based on the sample of local state-owned companies listed from 2016 to 2019,this paper studies whether executive promotion is an effective incentive mechanism for the government to promote the participation of state-owned enterprises in poverty alleviation work.The results show that the local state-owned enterprises involved in poverty reduction can increase executive promotion probability.After controlling for the endogeneity problem through instrumental variables two-stage regression,propensity score matching,Heckman two-stage regression,the results remain robust.The incentive effect is more significant when the promotion expectation is higher and the poverty alleviation demand is stronger.In addition,targeted poverty alleviation by enterprises can reduce the local poverty in the future.The above results indicate that the promotion mechanism is effective for the government to mobilize SOEs to participate in poverty alleviation.From the perspective of targeted poverty alleviation,this paper has enriched the literature on the executive promotion,governance for poverty alleviation and corporate social responsibility.At the same time,this paper has reference significance for improving the assessment of state-owned enterprises,and also provides theoretical basis and policy reference for comprehensively promoting rural revitalization and accelerating agricultural and rural madernization.

关 键 词：国有企业 高管晋升 精准扶贫 

分 类 号：F276.1[经济管理—企业管理] F832.51[经济管理—国民经济] F323.8F272.91