扶贫项目参与、后续扶贫对企业绩效的影响——基于管理层持股与内部控制的调节作用  

The Impact of Poverty Alleviation Project Participation and Subsequent Poverty Alleviation on Corporate Performance:Based on the moderating effect of management shareholding and internal control

作　　者：李泽建[1] 韩佳宏 LI Zejian;HAN Jiahong(Faculty of Management and Economics,Kunming University of Science and Technology,Kunming 650093,China)

机构地区：[1]昆明理工大学管理与经济学院,昆明650093

出　　处：《科技和产业》2022年第1期14-21,共8页Science Technology and Industry

基　　金：云南省省院省校教育合作人文社会科学研究项目(SYSX202023)。

摘　　要：基于后扶贫时代的发展现状,选取2016—2019年中国A股企业为研究样本,运用统计分析法,探究扶贫项目参与和后续扶贫对企业绩效的影响,以及管理层持股比例和内部控制的调节作用。结果表明,扶贫项目参与、后续扶贫计划对企业绩效呈正向促进作用。进一步研究发现,在管理层持股比例较低、内部控制质量较高的企业中正向促进作用更加明显。可为吸引企业加入后扶贫建设,从而实现扶贫企业和脱贫人口联动互赢提供理论指导。Based on the current development situation in the post-poverty era,Chinese A-share companies from 2016 to 2019 were selected as the research sample,and statistical analysis was applied to explore the effects of poverty alleviation project participation and subsequent poverty alleviation on corporate performance,as well as the moderating effects of management shareholding ratio and internal control.The results show that poverty alleviation project participation and subsequent poverty alleviation programs have positive contribution to corporate performance.Further study found that the positive promotion effect is more obvious in enterprises with lower management shareholding ratio and higher quality of internal control.The goverment can provide theoretical guidance for attracting enterprises to join the post-poverty alleviation construction,so as to realize the linkage and mutual benefit between poverty alleviation enterprises and people out of poverty.

关 键 词：后扶贫时代 扶贫项目参与 后续扶贫计划 管理层持股比例 内部控制 企业绩效 

分 类 号：F120[经济管理—世界经济]