“输血”还是“造血”:党组织嵌入公司治理与企业扶贫  

“Blood-transfusion” or “Blood-making”: The Party Organization Embedded in Corporate Governance and Enterprise Poverty Alleviation

作　　者：董静 吕孟丽 Dong Jing;Lv Mengli(College of Business,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]上海财经大学商学院,上海200433

出　　处：《财经研究》2023年第3期34-48,共15页Journal of Finance and Economics

基　　金：国家自然科学基金面上项目(71872108);上海市哲学社会科学规划青年课题(2020EGL010)。

摘　　要：在公司治理中嵌入党的元素,既是我国公司治理中的特色,也对我国企业承担社会责任、实现可持续发展起到了积极的促进作用。文章以2016-2020年A股上市公司为研究样本,探究了党组织嵌入公司治理对企业扶贫社会责任履行的影响。研究表明:(1)党组织嵌入公司治理能有效促进企业履行扶贫社会责任,且相对于“输血式”扶贫,党组织嵌入公司治理程度越高对“造血式”扶贫的积极影响越大。(2)党建质量越高,党组织嵌入公司治理对“造血式”扶贫的促进作用越强;企业的主营业务为农业时,对党组织嵌入公司治理与“造血式”扶贫的关系起到了部分替代作用,对党组织嵌入公司治理与“输血式”扶贫的关系起到了强化作用;在区域红色文化浓厚的情境中,党组织嵌入公司治理对“造血式”扶贫的影响更显著。(3)机制检验表明,党组织嵌入公司治理通过影响企业注意力的分配而对企业扶贫社会责任产生作用;党组织嵌入公司治理能够使企业更积极地响应国家扶贫政策的重点和方向;此外,党组织嵌入公司治理对企业扶贫的影响存在产权性质的差异。文章提供了党组织嵌入公司治理与企业社会责任履行的经验证据,对充分发挥企业党组织的引领作用、推动我国乡村可持续发展具有一定的理论意义和实践价值。Embedding the Party organization in corporate governance not only is a unique feature, but also plays a positive role in promoting CSR and realizing the sustainable development of Chinese enterprises.In particular, since the “targeted poverty alleviation” policy was proposed, a large number of enterprises have made concerted efforts to further promote targeted poverty alleviation, demonstrating the duty and responsibility of Chinese enterprises in the cause of poverty reduction. However, whether and how the Party organization plays a bridging role between corporate governance and CSR has not been fully studied. Therefore, extracting the key mechanism of embedding the Party organization into corporate governance is of great significance to cultivate and stimulate the initiative of enterprises to fulfill their social responsibilities.Thus, taking the research sample of A-share non-financial listed enterprises from 2016 to 2020, this paper examines the impact of the Party organization embedded in corporate governance on CSR performance from the perspective of poverty alleviation. The empirical result shows that:(1) The Party organization embedded in corporate governance effectively promotes enterprises to fulfill their social responsibilities for poverty alleviation, and the higher the degree of the Party organization embedded in corporate governance, the higher the impact on the performance of blood-making poverty alleviation.(2) The impact of the Party organization embedded in corporate governance on blood-making poverty alleviation is more significant in the context of higher-quality Party building or stronger regional red culture, but has no significant impact on blood-transfusion poverty alleviation. When the main business of the enterprise is agriculture, it plays a substitute role in the relationship between the Party organization embedded in corporate governance and blood-making poverty alleviation, but plays a strengthening role in blood-transfusion poverty alleviation.(3) The Party organization embedde

关 键 词：党组织 公司治理 政策响应 企业社会责任 “精准扶贫” 

分 类 号：F272[经济管理—企业管理]