乡村振兴背景下政府财政补贴对农业龙头企业ESG表现的影响研究  

Impact of Government Financial Subsidies on ESG Performance of Agricultural Leading Enterprises in Context of Rural Revitalization

作　　者：季晓晴 徐礼志[2] JI Xiao-qing;XU Li-zhi(Rural Development Institute,Yan’an University,Yan’an 716000,China;School of Economics and Management,Yan’an University,Yan’an 716000,China)

机构地区：[1]延安大学乡村发展研究院,陕西延安716000 [2]延安大学经济与管理学院,陕西延安716000

出　　处：《江西农业学报》2024年第2期110-118,共9页Acta Agriculturae Jiangxi

基　　金：延安市科技计划项目“数字技术赋能延安乡村特色产业发展的路径研究”(2023-NYGG-018);延安大学专项项目“新型农业经营主体联农带农能力评价与机制创新研究”(2023JBSK-002);延安大学大学生创新创业训练计划项目“陕甘宁革命老区数字经济与乡村特色产业深度融合机制与路径研究”(D2023223)。

摘　　要：以农业龙头企业作为研究对象,分别从政府和企业角度分析了农业龙头企业的ESG表现与政府财政补贴的关系,探究政府财政补贴对农业龙头企业ESG表现的激励作用。结果表明:政府财政补贴对农业龙头企业的ESG整体表现具有显著正向影响,财政补贴显著增加农业龙头企业的环境与社会责任,且在国有企业和中西部地区的表现更为显著;监管压力在财政补贴对农业龙头企业的ESG整体表现中发挥了中介作用,财政补贴通过对农业龙头企业施加监管压力,进而促进企业的ESG整体表现;从农业龙头企业ESG表现产出的福利效果来看,ESG表现越好的农业龙头企业不仅可提高经营效益,而且也带动了乡村产业以及农民的就业与增收。Agricultural leading enterprises were taken as the research object,and the relationship between ESG performance of agricultural leading enterprises and government financial subsidies was analyzed from both government and enterprise levels.The incentive effect of government financial subsidies on ESG performance of leading agricultural enterprises was studied.The results show that government financial subsidies have a positive and significant impact on the overall ESG performance of enterprises.Government financial subsidies significantly increase the environmental and social responsibilities of agricultural enterprises,particularly in state-owned enterprises and central and western regions.Among them,regulatory pressure plays a mediating role in the overall ESG performance of leading agricultural enterprises,and government financial subsidies exert regulatory pressure on agricultural leading enterprises,thereby promoting the overall ESG performance of enterprises.Furthermore,in terms of the welfare effects generated by the ESG performance of agricultural leading enterprises,agricultural leading enterprises with better ESG performance not only bring about improvements in their own business efficiency,but also drive the development of rural industries,farmers’employment and income growth.

关 键 词：乡村振兴 农业龙头企业 ESG 财政补贴 

分 类 号：F324[经济管理—产业经济]