义利能否两全?民营上市公司精准扶贫的动因及后果研究——以中国平安为例  

Can Righteousness and Benefit be Combined?Research on the Causes and Consequences of Targeted Poverty Alleviation in Private Listed Company:A Case of Ping An

作　　者：熊艳[1] 王靖雯 XIONG Yan;WANG Jing-wen(School of Business,East China University of Science and Technology,Shanghai 200237,China)

机构地区：[1]华东理工大学商学院,上海200237

出　　处：《管理案例研究与评论》2024年第6期968-985,共18页Journal of Management Case Studies

基　　金：国家社会科学基金一般项目“数字鸿沟视角下另类数据对企业信息披露的影响、路径及后果研究”(22BGL076);国家自然科学基金青年项目“社交媒体的情绪波动与股价行为研究”(71702056);教育部人文社会科学研究规划基金项目“重大突发卫生公共事件下的企业信息披露行为研究:基于风险感知的视角”(21YJA630101)。

摘　　要：以中国平安为例,探究民营上市公司精准扶贫的动因及后果,试图揭示逐利动机的民营上市公司能否通过精准扶贫实现“义利合一”。研究发现:(1)中国平安的扶贫模式涵盖产业扶贫、医疗扶贫和教育扶贫,其参与精准扶贫的动因除了响应国家政策号召、改善保险行业形象的利他动因,更多的是享受税收优惠、维系政企关系、完善ESG体系、布局金融科技和布局医疗科技的利己动因。(2)中国平安在完成精准扶贫这一利他行为的同时,实现了积极的利己后果。一是积累声誉资本,包括获得扶贫奖项、提升ESG评级、吸引国际资本;二是获取政治资源,扶贫后政府补助增加、政企合作加深、税负水平降低;三是推动产业布局,参与扶贫的核心平台金融壹账通、平安健康业绩显著提升。研究结论从利己和利他的视角丰富了民营上市公司精准扶贫动因与后果的研究,可为企业将精准扶贫与公司战略有机结合、建立精准扶贫的长效机制提供参考和借鉴。This article takes Ping An as an example to explore the causes and consequences of targeted poverty alleviation in private listed companies,attempting to reveal whether profit-driven private enterprises can achieve the righteousness and benefit through targeted poverty alleviation.The study finds that:(1)Ping An’s poverty alleviation model covers industrial,medical and educational poverty alleviation.Its participation in poverty alleviation is driven by altruistic factors such as responding to national policies and improving the image of the insurance industry,but more importantly,it is driven by self-interest factors such as obtaining tax dividends,maintaining the relationship with government,improving the ESG system and laying out financial and medical technology strategies.(2)while achieving the altruistic act of poverty alleviation,Ping An has also realized positive self-interest consequences.Firstly,it has accumulated reputation capital,including winning poverty alleviation awards,improving ESG ratings and attracting international capital.Secondly,obtain political resources,increase government subsidies after poverty alleviation,deepen cooperation between government and enterprises,and lowering the level of tax burden.The third is to promote the improvement of industrial layout and enhance the performance of the core platforms for poverty alleviation.This article enriches the research on the causes and consequences of targeted poverty alleviation in private listed companies from the perspectives of self-interest and altruism.This can provide reference for enterprises to organically combine targeted poverty alleviation with corporate strategies and establish a long-term mechanism for targeted poverty alleviation.

关 键 词：精准扶贫 动因 经济后果 民营上市公司 

分 类 号：F275.2[经济管理—企业管理]