贵州财经大学学报

贵州财经大学学报 ›› 2024 ›› Issue (02): 101-110.

• 乡村振兴 • 上一篇    

企业扶贫行为传递对乡村振兴的启示——来自股东扶贫网络的证据

杜剑1, 张杰1,2, 郭晓冬1   

  1. 1. 贵州财经大学 会计学院, 贵州 贵阳 550025;
    2. 贵州师范大学 喀斯特生态文明研究中心, 贵州 贵阳 550025
  • 收稿日期:2022-07-18 出版日期:2024-03-15 发布日期:2024-03-20
  • 作者简介:杜剑(1976—),男,四川眉山人,博士,贵州财经大学会计学院教授,博士生导师,研究方向为公司财务与公司治理;张杰(1989—),男,贵州德江人,贵州财经大学会计学院博士研究生,贵州师范大学喀斯特生态文明研究中心讲师,贵州省马克思主义中国化"两个结合"的地方实践推动高端智库研究员,研究方向为公司财务与公司治理;郭晓冬(1985—)(通讯作者),男,贵州六盘水人,博士,贵州财经大学会计学院讲师,研究方向为投资者网络与资本市场。
  • 基金资助:
    教育部人文社会科学研究青年基金项目"机构投资者网络团体与企业效率研究"(20YJC630031);贵州省哲学社会科学规划青年课题"贵州推进国家生态文明试验区建设的绩效评价研究"(21GZQN40);贵州省哲学社会科学规划重大课题"新形势下贵州经济高质量发展和环境高水平保护的协同性测度及机制创新研究"(21GZZB30)。

The Enlightenment of Enterprise Poverty Alleviation Behavior Transmission for Rural Revitalization: Evidence from the Shareholders’s "Targeted Poverty Alleviation" Networks of Chinese Listed Company

DU Jian1, ZHANG Jie1,2, GUO Xiaodong1   

  1. 1. School of Accounting, Guizhou University of Finance and Economics, Guiyang, Guizhou 550025, China;
    2. Institute for Ecological Civilization of Karst Area, Guizhou Normal University, Guiyang, Guizhou 550025, China
  • Received:2022-07-18 Online:2024-03-15 Published:2024-03-20

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摘要： 现有研究侧重从企业个体维度探讨其参与帮扶的影响因素,忽略了企业个体行为在社会网络中的嵌入性。鉴于此,选取2016~2020年中国A股上市公司精准扶贫数据,从以往研究较少涉及的社会网络视角出发,探究股东扶贫网络对企业扶贫行为的影响及其机理。研究发现:股东在扶贫网络中越靠近中心位置,企业参与精准扶贫的意愿就越强、扶贫投入就越多、扶贫效果就越好;机制检验表明,企业扶贫行为可以在股东扶贫网络中进行传递,股东扶贫网络主要通过信息渠道与公司治理渠道来影响企业扶贫行为;进一步发现,企业的产权性质、融资约束及所在地区的市场化程度,会对股东扶贫网络与企业扶贫行为之间的关系产生异质性影响。研究结论为推动企业参与乡村振兴战略提供了来自社会网络的分析视角,也为政府部门引导股东的社会责任投资提供了经验启示。

关键词: 企业扶贫行为, 股东扶贫网络, 信息共享, 公司治理, 乡村振兴

Abstract: The existing research focuses on exploring the influencing factors of companies' implementation of targeted poverty alleviation from the dimension of individual enterprises, ignoring the embeddedness of individual companies' behaviors in social networks. In view of this, targeted poverty alleviation data of Chinese A-share listed companies from 2016~2020 are selected to explore the influence of shareholders' poverty alleviation networks on corporate targeted poverty alleviation behavior and its mechanism from the social network perspective, which has been less addressed in previous studies. The results show that:(1)The shareholders' poverty alleviation networks can significantly promote the active participation of companies in targeted poverty alleviation. (2) Mechanism analysis finds that corporate poverty alleviation behavior can be transmitted in the shareholder poverty alleviation network, and that shareholder poverty alleviation networks can influence companies to participate in precise poverty alleviation through information channels and corporate governance channels. (3)Further analysis shows that, the nature of firms' property rights, financing constraints and the degree of marketization of the region in which they are located can have a heterogeneous impact on the relationship between shareholder networks for poverty alleviation and firms' pro-poor behavior. Therefore this paper provides an analytical perspective of the informal system for promoting the participation of companies in the rural revitalization strategy, as well as a useful reference for government departments to guide shareholders' socially responsible investment.

Key words: company targeted poverty alleviation, shareholders’ poverty alleviation networks, information sharing, corporate governance, rural revitalization

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