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上市公司产业扶贫实施效果的影响因素研究

On Influencing Factors of Implementing Effect of Industrial Poverty Alleviation in Listed Companies
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摘要 产业扶贫是实现农村贫困户脱贫致富的重要途径.利用2016-2018年1528家产业扶贫的上市公司为样本进行产业扶贫效果的实证研究.结果表明:上市公司规模越大,产业扶贫投入金额越多,其产业脱贫效果越好,而且国有上市公司的产业脱贫效果显著好于民营公司.鼓励上市公司开展产业扶贫以巩固脱贫效果的建议:①持续披露精准扶贫信息,鼓励更多公司参与产业扶贫活动;②设有扶贫专员,发挥公司与贫困村、贫困户的桥梁效应;③整合不同产权性质的上市公司,发挥产业扶贫协同效应;④积极引导上市公司,巩固脱贫成果与乡村振兴相结合. Industrial poverty alleviation is an important way to achieve poverty alleviation for rural poor households and become rich.In this paper,1528 listed companies that have been involved in industrial poverty alleviation from 2016 to 2018 have been used as a sample to conduct an empirical study on the effects of industrial poverty alleviation.The empirical results show that the larger the scale of a listed company,the greater the amount of industrial poverty alleviation investment,the better the effect of industrial poverty alleviation,and the industrial poverty alleviation effect of state-owned listed companies is significantly better than that of private companies.Encourage listed companies to carry out industrial poverty alleviation to consolidate the effect of poverty alleviation Suggestions:①Continue to disclose targeted poverty alleviation information and encourage more companies to participate in industrial poverty alleviation activities;②Set up poverty alleviation commissioners to give full play to the company's bridge effect with poor villages and poor households;③Integrate differences Listed companies of the nature of property rights will give full play to the synergistic effect of industrial poverty alleviation;④Actively guide listed companies to consolidate the results of poverty alleviation and combine rural revitalization.
作者 张易林 石恒贵 ZHANG Yilin;SHI Henggui(Management Committee of Fuling New District, Chongqing, Fuling Chongqing 408000,China;School of Accounting, Chongqing Technology and Business University, Chongqing, 400054)
出处 《西南师范大学学报(自然科学版)》 CAS 2021年第10期78-84,共7页 Journal of Southwest China Normal University(Natural Science Edition)
基金 国家社科基金一般项目(17BZZ025).
关键词 产业扶贫 实施效果 影响因素 industrial poverty alleviation implementation effect influencing factors
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