参与精准扶贫对企业财务绩效的影响——来自制造业上市公司的经验证据

The Impact of Participation in Targeted Poverty Alleviation on Corporate Financial Performance:Empirical evidence from manufacturing listed companies

以2016—2020年中国A股制造业上市公司为研究对象,建立面板数据回归模型,实证检验了其参与精准扶贫对公司财务绩效的影响。研究发现,制造业上市公司参与精准扶贫能够显著促进财务绩效的提升;分样本分析结果表明,国有企业参与精准扶贫对财务绩效的提升更为显著。最后提出巩固脱贫攻坚成果、完善帮扶机制等建议。

Taking Chinese A-share manufacturing listed companies in 2016-2020 as the research object,panel data regression model was established,and the impact of their participation in targeted poverty alleviation on corporate financial performance was empirically tested.The study found that the participation of manufacturing listed companies in targeted poverty alleviation conld significantly promote the improvement of financial performance.The sub-samples analysis results showed that the participation of state-owned enterprises in targeted poverty alleviation could significantly improve financial performance.Finally,Some suggestions are to consolidate the achievements of poverty alleviation and improve the assistance mechanism.