摘要
企业履行社会责任有利于提高企业内部控制的有效性,而精准扶贫是一种典型的社会责任表现方式。以2016-2019年A股上市民营公司的历史数据为样本,通过时间固定效应模型、两阶段最小二乘法实证检验企业履行精准扶贫责任对内部控制有效性的影响。研究发现,企业履行精准扶贫责任有利于提高内部控制有效性,且东部地区比中西部积极影响更显著。公司披露精准扶贫信息有利于社会监督,可获得政府资源倾斜,降低企业风险,促进内部控制有效性提升。
Corporate social responsibility is conducive to improving the effectiveness of corporate internal control.As a typical performance of social responsibility,targeted poverty reduction is contemporary and realistic.Whether it also has a positive effect on the effectiveness of internal control,research still needs attention.This paper uses the historical data of the operation of private companies on the A shares from 2016 to 2019 as a research sample,and uses a time fixed effect model and two-stage least squares method to empirically test the impact of companies'performance of precise poverty alleviation responsibilities on the effectiveness of internal control.The study found that the fulfillment of targeted poverty reduction responsibilities by enterprises is conducive to improving the effectiveness of internal control.Compared with the central and western regions,the eastern region has a more significant positive impact.Further research found that the company’s disclosure of targeted poverty reduction information is conducive to the media,the public,and government supervision.At the same time,it can also obtain government resources,thereby promoting the effectiveness of internal control.
作者
李平
贾瑞
LI Ping;JIA Rui(School of Economics and Management,Hubei Univ.of Tech.,Wuhan 430068,China)
出处
《湖北工业大学学报》
2021年第6期46-50,共5页
Journal of Hubei University of Technology
基金
教育部人文社科基金项目(18YJA630098)。
关键词
社会责任
精准扶贫
内部控制有效性
social responsibility
targeted poverty reduction
effectiveness of internal control
