机构地区: 华南农业大学经济管理学院
出 处: 《当代财经》 2022年第2期138-148,共11页
摘 要: 当前,在国家脱贫攻坚战略的引导下,企业根据自身业务专长积极开展"造血型"扶贫,实现了经济效益和社会效益的统一。以2016-2019年沪深两市A股上市公司为样本,考察了企业"造血型"扶贫的可持续减贫效应和公司战略效应。研究发现:产品业务更优质的企业其"造血型"扶贫投入更多。进一步研究发现:产品业务更优质的企业进行"造血型"扶贫能显著提升扶贫绩效和企业自身的财务绩效,实现了企业效益和社会效益的共赢。 At present,under the guidance of the national poverty alleviation strategy,enterprises are actively carrying out the"blood-making"poverty alleviation according to their own business advantages,thus they have achieved the unification of economic benefit and social benefit.Taking the A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2016 to 2019 as samples,this paper explores the sustainable poverty reduction effect and the corporate strategic effect of enterprises'"blood-making"poverty alleviation behaviors.The findings show that the enterprises with better quality products and business invest more in their"blood-making"poverty alleviation.Further study finds out that enterprises with higher-quality products and businesses can significantly improve their poverty alleviation performance and their own financial performance by carrying out"blood-making"poverty alleviation,so as to achieve the double win of their corp orate benefit and their social benefit.
领 域: [经济管理—企业管理] [经济管理—国民经济]