中国上市公司精准扶贫行为的影响因素研究——基于社会责任的视角
|
摘要
本文以中国沪深A股2016-2017年披露精准扶贫信息的873个上市公司样本为研究对象,依据社会责任理论实证分析了上市公司精准扶贫行为的影响因素。实证研究发现:上市公司精准扶贫行为的主要影响因素是公司业绩、公司规模和国有产权。公司业绩越好,规模越大,越是国有企业,越容易发生精准扶贫行为,且精准扶贫投入的强度也越大。同时建议:(1)产业发展脱贫是上市公司首选的精准扶贫方式,对于贫困地区或贫困村,列出当地产业发展目录,吸引上市公司在当地开展产业扶贫脱贫;(2)可以鼓励和引导公司规模较大、业绩较好的上市公司更多地参与精准扶贫项目,设立专职扶贫人员和扶贫基金,加强上市公司精准扶贫投入及脱贫效果信息的监督。
This paper takes 873 A shares listed companies in Shanghai and Shenzhen that disclose accurate poverty alleviation information from 2016-2017 as the research object, and empirically analyzes the influencing factors of listed companies' precise poverty alleviation behavior based on the social responsibility theory. The empirical findings are that the main influencing factors include company performance, company size and stateowned property rights. It is recommended that:(1) Poverty alleviation by industrial development is the preferred method of poverty alleviation for listed companies;(2) Large-scale and well-performing listed companies should be encouraged to focus more on poverty alleviation projects, set up full-time poverty alleviation personnel and poverty alleviation funds, and enhance the supervision system.
This paper takes 873 A shares listed companies in Shanghai and Shenzhen that disclose accurate poverty alleviation information from 2016-2017 as the research object, and empirically analyzes the influencing factors of listed companies' precise poverty alleviation behavior based on the social responsibility theory. The empirical findings are that the main influencing factors include company performance, company size and stateowned property rights. It is recommended that:(1) Poverty alleviation by industrial development is the preferred method of poverty alleviation for listed companies;(2) Large-scale and well-performing listed companies should be encouraged to focus more on poverty alleviation projects, set up full-time poverty alleviation personnel and poverty alleviation funds, and enhance the supervision system.
引文
[1] BecchettiL,.,GiacomoS,. D.,&Pinnacchio,D.. Corporate Social Responsibility and Corporate Performance:Evidence from a Panel of US Listed Companies[J]. CEIS Tor Vergata-Research Paper Series,2005 December,Vol.26,No.78.
[2] Friedman,M.. The Social Responsibility of Business is to Increase its Profits[?J]. The New York Times Magazine,1970September,Vol 13:1-6.
[3] GriffinJ,. J.&MahonJ,. F.. The Corporate Social Performance and Corporate Financial Performance Debate:Twenty-Five Years of Incomparable Research[J]. Business and Society,1997,Vol 36:5-31.
[4] Jenkins,H.,&Yakovleva,N.. Corporate Social Responsibility in the Mining Industry:Exploring Trends in Social and Environment Disclosure[J]. Journal of Cleaner Production,2006,Vol 14(1):271-284.
[5] Wuttke,M.,&Vilks,A.. Poverty Alleviation through CSR in the Indian Construction Industr[yJ.] Journal of Management Development,2014,Vol. 33(2):119-130.
[6] Ragodoo,Nicolas J. F.. CSR as a Tool to Fight against Poverty:The Case of Mauritiu[sJ.] Social Responsibility Journal2,009,Vol.5(1):19-33.
[7] RaimiL,.,AkhuemonkhanI,.,&Ogunjirin. O.D.. Corporate Social Responsibility and Entrepreneurship:Antidotes to Poverty,Insecurity and Underdevelopment in Nigeria[J]. Social Responsibility Journal. 2015,Vol.11(1):56-81.
[8] TrotmanK,. T.,&Bradley,G.W..Associations between Social Responsibility Disclosure and Characteristics of Companie[sJ.]Accounting,Organizations and Society,1981,Vol 6(4):355-362.
[9]陈志,丁士军,吴海涛.帮扶主体、帮扶措施与帮扶效果研究—基于华中L县精准扶贫实绩核查数据的实证分析[J].财政研究,2017(10):103-112.
[10]辜胜阻,李睿,杨艺贤,庄芹芹.推进“十三五”脱贫攻坚的对策思考[J].财政研究,2016(2):7-16.
[11]贾雨佳.精准扶贫水平与利润相关性研究[J].行政事业资产与财务,2018(15):36-38.
[12]刘明慧,侯雅楠.财政精准减贫:内在逻辑与保障架构[J].财政研究,2017(7):9-22.
[13]马晓英.非公有制企业参与精准扶贫的作用机理及路径选择研究[D].北方民族大学硕士学位论文,2017.
[14]欧阳煌.精准扶贫战略落实与综合减贫体系构建思考[J].财政研究,2017(7):2-8.
[15]山立威,甘梨,郑涛.公司捐款与经济动机[J].经济研究,2008(11):51-60.
[16]沈洪涛.公司特征与公司社会责任信息披露—基于我国上市公司的经验证据[J].会计研究,2007(3):9-17.
[17]宋罡,江炎骏,徐勇.企业捐赠行为的影响因素:社会资本视角下的实证研究[J].财经论丛,2013(3):107-111.
[18]唐跃军,左晶晶,李汇东.制度环境变迁对公司慈善行为的影响机制研究[J].经济研究,2014(2):61-73.
[19]张琦.企业参与扶贫开发的机理与动力机制研究—以陕西省“府谷现象”为例[J].中国流通经济,2011(4):58-63.
[20]张正勇,吉利,毛洪涛.公司社会责任信息披露与经济动机研究[J].证券市场导报,2012(7):16-22.
[21]郑瑞强,王英.精准扶贫政策初探[J].财政研究,2016(2):17-24.
(1)时间年度变量:2016年为0,2017年为1。
(2)地区变量:上市公司所在地位于东部为2,处于中部为1,地处西部为0。
(3)分项投入,如果分项投入在0-1万元之间,取自然对数时均加上1万元,以避免负数;如果分项投入为0则直接赋为0。
[2] Friedman,M.. The Social Responsibility of Business is to Increase its Profits[?J]. The New York Times Magazine,1970September,Vol 13:1-6.
[3] GriffinJ,. J.&MahonJ,. F.. The Corporate Social Performance and Corporate Financial Performance Debate:Twenty-Five Years of Incomparable Research[J]. Business and Society,1997,Vol 36:5-31.
[4] Jenkins,H.,&Yakovleva,N.. Corporate Social Responsibility in the Mining Industry:Exploring Trends in Social and Environment Disclosure[J]. Journal of Cleaner Production,2006,Vol 14(1):271-284.
[5] Wuttke,M.,&Vilks,A.. Poverty Alleviation through CSR in the Indian Construction Industr[yJ.] Journal of Management Development,2014,Vol. 33(2):119-130.
[6] Ragodoo,Nicolas J. F.. CSR as a Tool to Fight against Poverty:The Case of Mauritiu[sJ.] Social Responsibility Journal2,009,Vol.5(1):19-33.
[7] RaimiL,.,AkhuemonkhanI,.,&Ogunjirin. O.D.. Corporate Social Responsibility and Entrepreneurship:Antidotes to Poverty,Insecurity and Underdevelopment in Nigeria[J]. Social Responsibility Journal. 2015,Vol.11(1):56-81.
[8] TrotmanK,. T.,&Bradley,G.W..Associations between Social Responsibility Disclosure and Characteristics of Companie[sJ.]Accounting,Organizations and Society,1981,Vol 6(4):355-362.
[9]陈志,丁士军,吴海涛.帮扶主体、帮扶措施与帮扶效果研究—基于华中L县精准扶贫实绩核查数据的实证分析[J].财政研究,2017(10):103-112.
[10]辜胜阻,李睿,杨艺贤,庄芹芹.推进“十三五”脱贫攻坚的对策思考[J].财政研究,2016(2):7-16.
[11]贾雨佳.精准扶贫水平与利润相关性研究[J].行政事业资产与财务,2018(15):36-38.
[12]刘明慧,侯雅楠.财政精准减贫:内在逻辑与保障架构[J].财政研究,2017(7):9-22.
[13]马晓英.非公有制企业参与精准扶贫的作用机理及路径选择研究[D].北方民族大学硕士学位论文,2017.
[14]欧阳煌.精准扶贫战略落实与综合减贫体系构建思考[J].财政研究,2017(7):2-8.
[15]山立威,甘梨,郑涛.公司捐款与经济动机[J].经济研究,2008(11):51-60.
[16]沈洪涛.公司特征与公司社会责任信息披露—基于我国上市公司的经验证据[J].会计研究,2007(3):9-17.
[17]宋罡,江炎骏,徐勇.企业捐赠行为的影响因素:社会资本视角下的实证研究[J].财经论丛,2013(3):107-111.
[18]唐跃军,左晶晶,李汇东.制度环境变迁对公司慈善行为的影响机制研究[J].经济研究,2014(2):61-73.
[19]张琦.企业参与扶贫开发的机理与动力机制研究—以陕西省“府谷现象”为例[J].中国流通经济,2011(4):58-63.
[20]张正勇,吉利,毛洪涛.公司社会责任信息披露与经济动机研究[J].证券市场导报,2012(7):16-22.
[21]郑瑞强,王英.精准扶贫政策初探[J].财政研究,2016(2):17-24.
(1)时间年度变量:2016年为0,2017年为1。
(2)地区变量:上市公司所在地位于东部为2,处于中部为1,地处西部为0。
(3)分项投入,如果分项投入在0-1万元之间,取自然对数时均加上1万元,以避免负数;如果分项投入为0则直接赋为0。
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |