气象灾害影响企业精准扶贫行为了吗?——来自中国A股上市公司的证据  

Do the Meteorological Disasters Affect the Companies’Targeted Poverty Alleviation Behavior?Evidence from A-Share Listed Companies

作　　者：许志冬 张慧明 周德群 曹杰 XU Zhi-dong;ZHANGHui-ming;ZHOU De-qun;CAOJie(School of Management Science and Engineering,Nanjing University of Information Science and Technology,Nanjing,Jiangsu 210044;College of Economics and Management,Nanjing University of Aeronautics and Astronautics,Nanjing,Jiangsu 211106;School of Management Engineering,Xuzhou University of Technology,Xuzhou,Jiangsu 221111)

机构地区：[1]南京信息工程大学管理工程学院,江苏南京210044 [2]南京航天航空大学经济与管理学院,江苏南京211106 [3]徐州工程学院管理工程学院,江苏徐州221111

出　　处：《江南大学学报（人文社会科学版）》2022年第1期38-56,71,共20页Journal of Jiangnan University：Humanities & Social Sciences Edition

基　　金：国家社会科学基金(19BGL185);江苏省研究生科研创新计划(KYCX21_1036)。

摘　　要：企业是精准扶贫的重要载体,对于实现脱贫攻坚与乡村振兴两大战略的有效衔接起到举足轻重的作用。然而,外生的气象灾害冲击可能会影响企业的盈利,进而作用于企业的精准扶贫行为与成效。基于此,文章选取2016-2018年中国A股上市公司的面板数据,探究了气象灾害及其类别对企业精准扶贫行为的影响,揭示了中国特有的制度背景下企业灾后扶贫的政治动机,并检验企业灾后扶贫行为是否提高了脱贫成效。这对于拓展外生性冲击下的企业社会责任研究、企业助力脱贫攻坚与乡村振兴的有效衔接具有理论与现实的双重意义。As an important booster of targeted poverty alleviation,companies play a pivotal role in the effective connection between poverty alleviation and rural revitalization.However,the impact of exogenous meteorological disasters may affect the profitability of companies,and then affect the corporate poverty alleviation behavior and effectiveness.Based on the panel data disclosed by A-share listed companies in Shanghai and Shenzhen from 2016-2018,this paper studies the impact of meteorological disasters and their categories on corporate targeted poverty alleviation behavior,reveals the political motivation of corporate poverty alleviation following disasters under the current institutional background in China,and examines if this behavior affects the effectiveness of poverty alleviation.This paper is of both theoretical and practical significance to extend corporate social responsibility research under external shocks,improve the performance of corporate targeted poverty alleviation,and promote the convergence of poverty alleviation and rural revitalization.

关 键 词：气象灾害 企业精准扶贫 政治动机 机会主义动机 扶贫成效 乡村振兴 

分 类 号：F323.8[经济管理—产业经济]