摘要
本文以我国2016年—2019年参与精准扶贫的A股上市公司为研究样本,探讨企业参与精准扶贫对其系统风险的防范作用。研究发现:其一,企业精准扶贫参与度越高,所承担的系统风险越低,企业精准扶贫对系统风险有显著的防范效应;其二,精准扶贫对系统风险的防范效应在非国有企业与高环境不确定性企业中表现更为明显;其三,不同精准扶贫方式对企业系统风险的防范效应不同,相较于教育扶贫,产业精准扶贫对系统风险的防范效应更显著。
Taking A-share listed companies participating in targeted poverty alleviation as the object,this paper studies the risk prevention effect of poverty alleviation participation.Using China's A-share listed companies participating in poverty alle⁃viation from 2016 to 2019 as the research samples,this paper finds that:(1)the stronger the enterprise's targeted poverty alle⁃viation efforts were made,the lower the systematic risk the enterprise will take,that is,the targeted poverty alleviation plays a significant role in preventing systematic risks;(2)the prevention effect of targeted poverty alleviation on systematic risks is more obvious in non-state-owned enterprises and enterprises with high environmental uncertainty;(3)different targeted pover⁃ty alleviation methods have different prevention effects on enterprise system risks-compared with education poverty allevia⁃tion,targeted industrial poverty alleviation has a more significant prevention effect on systemic risks.Through researching on targeted poverty alleviation,which is a social responsibility fulfillment behavior with Chinese characteristics,The research re⁃sults of this paper provide new empirical evidence for promoting the scientific participation of enterprises in the cause of nation⁃al poverty alleviation and effectively preventing systematic risks.
作者
陈维青
唐亚菲
CHEN Weiqing;TANG Yafei(Xinjiang University of Finance and Economics,Urumqi 830012,China)
出处
《新疆财经》
2022年第2期59-69,共11页
Finance & Economics of Xinjiang
基金
教育部人文社会科学研究规划基金项目“政府目标、投资竞争与新疆煤炭资源开发‘强区与富民’财富悖论形成机制研究”(17XJJA630001)。
关键词
脱贫攻坚
精准扶贫
乡村振兴
系统风险
社会责任
信息披露
poverty alleviation
targeted poverty alleviation
rural revitalization
system risks
social responsibility
information disclosure
