摘要
汇聚社会合力进行精准扶贫,打赢脱贫攻坚战是党中央现阶段一项重要政治任务。证监会积极响应国家脱贫攻坚战略部署,鼓励上市公司履行精准扶贫社会责任。现有理论认为,拥有政治信仰的高管会更加积极地响应政府的号召。那么,拥有党员身份的高管是否促进了公司履行精准扶贫是一个值得探究的命题。文章以2016年中国沪深A股上市公司为样本,实证考察了高管党员身份对公司履行精准扶贫情况的影响。研究发现,高管拥有党员身份的公司更加积极参与精准扶贫并且投入金额更高。进一步地考虑了各地区市场化进程,我们发现相比市场化进程低的地区,在市场化进程高的地区,高管党员身份更加显著地促进公司履行精准扶贫。文章的研究表明,在我国特殊制度背景下,推动公司培育"红色基因",有利于其践行社会责任,对实现全面建成小康社会具有重要作用。
It is an important political task of the Party Central Committee to gather together the society to carry out accurate poverty alleviation and win the fight against poverty. The CSRC actively responded to the national strategy of poverty alleviation and encouraged listed companies to fulfill their social responsibility for poverty alleviation. The current theory holds that executives with political beliefs will actively respond to the government call. Then, whether executives with party membership promotes the company's implementation of precise poverty alleviation is a proposition worth exploring. Based on the sample of China's Shanghai and Shenzhen A -share listed companies in 2016, the article empirically examines the impact of senior executive party membership on the company's implementation of accurate poverty alleviation. Further considering the marketization process in various regions, we found that in areas with low marketization, in areas with high marketization, the status of senior party members has significantly promoted the company's implementation of precise poverty alleviation. The research of the article shows that in the context of China's special system, promoting the company to cultivate "Red Genes" is conducive to its implementation of social responsibility and plays an important role in achieving a comprehensive well-off society.
作者
杨丽娇
赵立彬
YANG Li-jiao;ZHAO Li-bin
出处
《生产力研究》
2019年第2期100-105,135,I0002,共8页
Productivity Research
基金
国家自然科学基金青年项目"高管政治晋升激励与公司并购--基于国有控股上市公司的经验证据"(71402130)
湖北省教育厅科学技术研究计划重点项目"国企混改过程中的并购定价博弈及其经济后果研究"(D20171603)
教育部人文社会科学研究项目"盈余可比性
投资者有限注意与财务重述传染"(17YJA790056)