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作 者:张京心 秦帅[2] 谭劲松 ZHANG Jing-xin;QIN Shuai;TAN Jin-song(South China Agricultural University,Guangzhou 510642;Sun Yat-sen University,Guangzhou 510275,China)
机构地区:[1]华南农业大学经济管理学院,广东广州510642 [2]中山大学管理学院,广东广州510275
出 处:《当代财经》2022年第2期138-148,共11页Contemporary Finance and Economics
基 金:国家自然科学基金项目"基于国家战略的'半强制'且结合产业特点的企业扶贫行为与经济后果研究"(71972189)。
摘 要:当前,在国家脱贫攻坚战略的引导下,企业根据自身业务专长积极开展"造血型"扶贫,实现了经济效益和社会效益的统一。以2016-2019年沪深两市A股上市公司为样本,考察了企业"造血型"扶贫的可持续减贫效应和公司战略效应。研究发现:产品业务更优质的企业其"造血型"扶贫投入更多。进一步研究发现:产品业务更优质的企业进行"造血型"扶贫能显著提升扶贫绩效和企业自身的财务绩效,实现了企业效益和社会效益的共赢。At present,under the guidance of the national poverty alleviation strategy,enterprises are actively carrying out the"blood-making"poverty alleviation according to their own business advantages,thus they have achieved the unification of economic benefit and social benefit.Taking the A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2016 to 2019 as samples,this paper explores the sustainable poverty reduction effect and the corporate strategic effect of enterprises'"blood-making"poverty alleviation behaviors.The findings show that the enterprises with better quality products and business invest more in their"blood-making"poverty alleviation.Further study finds out that enterprises with higher-quality products and businesses can significantly improve their poverty alleviation performance and their own financial performance by carrying out"blood-making"poverty alleviation,so as to achieve the double win of their corp orate benefit and their social benefit.
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