喻园管理论坛2021年第53期(总第710期)

演讲主题: Government Initiated Corporate Social Responsibility Activities: Evidence from a Poverty Alleviation Campaign in China

                政府发起的企业社会责任活动：来自中国精准扶贫的证据

主  讲  人: 常钰苑，西安交通大学会计与财务系博士生

主  持  人: 薛明皋，威尼斯欢乐娱人城·首页财务金融系主任、教授

活动时间: 2021年6月28日（周一） 10:00-11:30

活动地点: 威尼斯欢乐娱人城·首页大楼119室

主讲人简介：

常钰苑，西安交通大学会计与财务系博士生，2017年9月-2019年12月在香港理工大学参加联合培养博士项目。主要研究领域为企业社会责任、企业融资决策和信息披露。目前已在《Journal of Business Ethics》（FT50期刊）、《Journal of Corporate Finance》（A类期刊）、《管理评论》等国内外知名学术期刊上发表论文数篇。

活动简介：

In 2013the Chinese government initiated a nationwide campaign aiming to eliminate poverty in China by 2020. Over 20% of listed firms in China have made significant contributions to the campaign. Using hand-collected data on listed firms’ contributions to the campaign and multivariate analyses, we examine whether managers’ and politicians’ personal incentives play an important role in firms’ contributions to the campaign. The results show that firms are more likely to contribute if they are state-owned and managers are appointed by governments, if managers have a higher risk of being targeted in a concurrent anti-corruption campaign, if the political leaders in their province are new or intend to seek promotion, and if managers or directors have experienced poverty in their early life. The results suggest that it is important to consider managers’ and politicians’ personal incentives in CSR activities that could have a grand social impact.

2013年，我国政府启动了精准扶贫战略，设定了在2020年全面消除绝对贫困的目标。超过20%的上市公司参与精准扶贫，在消除贫困中发挥了重要作用。通过手工整理企业在年报中披露的扶贫相关信息，我们探索企业管理层和政府官员特征对企业精准扶贫决策的影响。研究发现，管理层由国家聘用的国有企业、管理层有较高概率遭到反腐败调查的企业、地方官员有较高晋升激励的企业和管理层少年时期有贫困经历的企业，更可能参与精准扶贫。以上结果说明企业管理层和政府官员特征影响了企业在政府发起的社会责任政策中的参与度。