摘要
地方政府为如期完成精准扶贫任务,在财政压力较大的情况下,是否会将其压力转移到企业?基于2016-2018年上市公司手工收集的精准扶贫数据,本文考察了地方政府财政压力对企业精准扶贫投入的影响。研究发现:(1)地方政府财政压力对企业精准扶贫投入具有“促进”作用,在政府财政压力较大的地区,企业精准扶贫投入越多,且在控制了地区农村贫困人口数后依然成立;(2)政府财政压力的影响作用在不同性质企业中存在明显差异,较于国有企业,政府财政压力对非国有企业的精准扶贫投入影响更大;(3)良好的市场化环境削弱了政府财政压力的影响作用,在市场化程度越高的地区,政府财政压力对企业精准扶贫投入的影响越小;(4)进一步分组检验发现,政府财政压力对企业精准扶贫投入的影响作用主要体现在享受政府财政补贴、税收优惠或银行贷款较多的企业中。本研究的政策启示在于,地方政府需注意企业承担精准扶贫任务的“适当性”。
In order to complete the task of targeted poverty alleviation on schedule,will local governments transfer their pressure to enterprises under the condition of great financial pressure?Based on the data of targeted poverty alleviation collected by listed companies in 2016-2018,this paper examines the impact of local government financial pressure on targeted poverty alleviation investment of enterprises.The results show that:(1)local government financial pressure has a“promotion”effect on enterprises′targeted poverty alleviation investment,in areas with high government financial pressure,enterprises′targeted poverty alleviation investment is more,and it is still established after controlling the number of rural poor people in the area;(2)the impact of government financial pressure is significantly different in different types of enterprises,compared with state-owned enterprises,government financial Political pressure has a greater impact on the targeted poverty alleviation investment of non-state-owned enterprises;(3)a good market-oriented environment weakens the impact of the government′s financial pressure,and the higher the degree of market-oriented areas,the smaller the impact of the government′s financial pressure on the investment of enterprises in targeted poverty alleviation;(4)further grouping test shows that the impact of government financial pressure on enterprises′investment in targeted poverty alleviation is mainly reflected in enterprises enjoying government financial subsidies,tax preferences or bank loans.The policy implications of this study are that local governments need to pay attention to the“appropriateness”of enterprises undertaking targeted poverty alleviation tasks.
作者
聂军
冉戎
唐源珑
NIE Jun;RAN Rong;TANG Yuan-long(School of Public Affairs, Chongqing University,Chongqing 400044,China;China Public Service and Evaluation Center, Chongqing University,Chongqing 400044,China)
出处
《商业研究》
CSSCI
北大核心
2020年第3期104-112,共9页
Commercial Research
基金
教育部人文社科基金项目,项目编号:19YJC630135
中央高校基本科研业务费专项资金项目,项目编号:2018CDJSK01PT 06
重庆市研究生科研创新项目,项目编号:CYS18060,CYS19025。
关键词
财政压力
市场化环境
精准扶贫
financial pressure
market environment
targeted poverty alleviation
