摘要
精准扶贫是企业履行社会责任的重要内容,也是政府行使公共职能的关注焦点。政府采购连接政府与市场,成为推动政企协同扶贫的重要突破口。为探究政府采购对企业履行精准扶贫这一社会责任行为的影响,本文以2016-2019年沪深A股主板上市公司为样本进行了分析。研究发现:(1)政府采购对企业履行精准扶贫社会责任的影响呈现出"U型"关系,以改善教育脱贫、医疗卫生资源、社会扶贫(定点扶贫)及职业技能培训投入为主要实施内容;(2)在实际作用机制方面,政府采购以强化政府补助支持力度、改善社会融资获取规模为中介机制,同时媒体关注也体现出重要的调节影响;(3)政府采购推动企业履行精准扶贫社会责任是以国有企业为主要实施主体,以自行采购为基本实现手段的。应以政府采购活动为纽带实施政策引导,建立政企扶贫协同发展关系,促进企业社会责任履行与运营效率提升、长远战略发展的有机结合。
Precision poverty alleviation is an important part of corporate social responsibility and the focus of government’s public function.By connecting the government with the market,government procurement has become an important breakthrough to promote government-enterprise cooperation in poverty alleviation.Based on the sample of Shanghai and Shenzhen A stock main board listed companies in 2016-2019,this paper analyzes the relationship between government procurement and enterprises to fulfill the social responsibility of precision poverty alleviation.According to the research findings:(1)In addition to the direct resource support of government procurement to enterprises to fulfill the social responsibility of targeted poverty alleviation,with the help of the signal transmission mechanism,government subsidies,financing level and media attention all have a significant regulatory impact on government procurement to drive enterprises to fulfill the social responsibility of targeted poverty alleviation;(2)In terms of practical action mechanism,government procurement takes strengthening the support of government subsidies and improving the scale of social financing access.At the same time,media attention also reflects an important regulatory impact;(3)Government procurement promotes enterprises to fulfill their social responsibility of targeted poverty alleviation,with state-owned enterprises as the main implementation body and self-procurement as the basic realization means.We should take the government procurement activities as the link,establish the cooperative development relationship between government and enterprise poverty alleviation,and promote the organic combination of corporate social responsibility performance and operational efficiency,long-term strategic development.
出处
《会计研究》
CSSCI
北大核心
2021年第6期129-143,共15页
Accounting Research
基金
中国财政科学研究院招标课题“政府采购巩固脱贫攻坚与衔接乡村振兴战略路径研究”(20210024)的资助
关键词
政府采购
精准扶贫
社会责任
Government Procurement
Precision Poverty Reduction
Social Responsibility
作者简介
通讯作者:武威,qinwu18@126.com。
