[1]李 平,贾 瑞. 民营上市公司履行社会责任对内部控制有效性影响——基于精准扶贫维度[J].湖北工业大学学报,2021,(6):46-50.
　LI Ping,JIA Rui. Private Listed Companies to Fulfill Social Responsibility[JZ]on the Effectiveness of Internal Control-Based on the Dimension of Targeted Poverty Reduction[J].,2021,(6):46-50.
点击复制

 民营上市公司履行社会责任对内部控制有效性影响
——基于精准扶贫维度()
分享到：

《湖北工业大学学报》[ISSN:1003-4684/CN:42-1752/Z]

卷:
期数:
2021年第6期
页码:
46-50
栏目:
湖北工业大学学报
出版日期:
2021-12-31

文章信息/Info

Title:
 Private Listed Companies to Fulfill Social Responsibility[JZ]on the Effectiveness of Internal Control
-Based on the Dimension of Targeted Poverty Reduction
文章编号:
1003-4684(2021)06-0046-05
作者:
 李 平;  贾 瑞
 湖北工业大学经济与管理学院， 湖北 武汉 430068
Author(s):
 LI Ping;  JIA Rui
 School of Economics and Management, Hubei Univ. of Tech., Wuhan 430068,China
关键词:
 ; 社会责任;  精准扶贫;  内部控制有效性
Keywords:
 ; social responsibility;  targeted poverty reduction;  effectiveness of internal control
分类号:
F323.8
文献标志码:
A
摘要:
 企业履行社会责任有利于提高企业内部控制的有效性，而精准扶贫是一种典型的社会责任表现方式。以2016-2019年A股上市民营公司的历史数据为样本，通过时间固定效应模型、两阶段最小二乘法实证检验企业履行精准扶贫责任对内部控制有效性的影响。研究发现，企业履行精准扶贫责任有利于提高内部控制有效性，且东部地区比中西部积极影响更显著。公司披露精准扶贫信息有利于社会监督，可获得政府资源倾斜，降低企业风险，促进内部控制有效性提升。
Abstract:
 Corporate social responsibility is conducive to improving the effectiveness of corporate internal control. As a typical performance of social responsibility, targeted poverty reduction is contemporary and realistic. Whether it also has a positive effect on the effectiveness of internal control, research still needs attention. This paper uses the historical data of the operation of private companies on the A shares from 2016 to 2019 as a research sample, and uses a time fixed effect model and two-stage least squares method to empirically test the impact of companies’ performance of precise poverty alleviation responsibilities on the effectiveness of internal control. The study found that the fulfillment of targeted poverty reduction responsibilities by enterprises is conducive to improving the effectiveness of internal control. Compared with the central and western regions, the eastern region has a more significant positive impact. Further research found that the company’s disclosure of targeted poverty reduction information is conducive to the media, the public, and government supervision. At the same time, it can also obtain government resources, thereby promoting the effectiveness of internal control.

参考文献/References:

[1] 杨有红.论内部控制环境的主导与环境优化——基于内部控制系统构建与持续优化视角[J].会计研究,2013(5):67-72+96.
[2] 曹越,孙丽,郭天枭,等.“国企混改”与内部控制质量:来自上市国企的经验证据[J].会计研究,2020(8):144-158.
[3] 周泽将,胡帮国,庄涛.审计委员会海归背景与内部控制质量[J].审计研究,2020(6):114-121.
[4] LINDSEY H L. Incentives, targeting, and firm performance: an analysis of non-executive stock options[J]. Review of Financial Studies, 2010, 23(11):4148-4186.
[5] CHANG X,FU K, LOW A , et al. Non-executive employee stock options and corporate innovation[J]. Journal of Financial Economics, 2015,115(1):168-188.
[6] 于雅萍,姜英兵.员工股权激励与内部控制质量[J].审计与经济研究,2019,34(2):54-66.
[7] 王加灿,沈小袷.企业社会责任与内部控制:互动关系与优化路径研究[J].财会通讯,2012(9):13-15+161.
[8] KIM Y,MYUNG S P,WIER B.Is earnings quality associated with corporate social respobility? [J].The Accounting Re-view,2012,87(3):761-796．
[9] 林钟高,丁茂桓.关系型交易、战略选择与企业内部控制[J].会计与经济研究,2019,33(3):61-78.
[10] 吴秋生,刘沛.企业文化对内部控制有效性影响的实证研究——基于丹尼森企业文化模型的问卷调查[J].经济问题,2015(7):106-114.
[11] 黄珺,李云.媒体关注、产权性质与企业精准扶贫[J].华东经济管理,2020(6): 112-120.
[12] 严若森,唐上兴.上市公司参与精准扶贫能获得政府资源支持吗？[J].证券市场导报,2020(11):2-10.
[13] 张曾莲,董志愿.参与精准扶贫对企业绩效的溢出效应[J].山西财经大学学报,2020,42(5):86-98.
[14] 张向丽,池国华.企业内部控制与机构投资者羊群行为:“反向”治理效果及异质性分析[J].财贸研究,2019,30(1):99-110.
[15] 刘杰,周兆斌.CFO学术背景、产权性质与内部控制质量[J].会计之友,2020(12):61-67.
[16] 任长秋,王钊.企业介入精准扶贫的影响因素研究——基于注意力视角的实证分析[J].软科学,2020,34(6):72-78.
[17] 王小鲁，樊纲，余文静. 中国分省份市场化指数报告(2016)[M].北京:社会科学文献版社,2017.
[18] 甄红线,王三法.企业精准扶贫行为影响企业风险吗?[J].金融研究,2021(1):131-149.

相似文献/References:

[1]熊韧,曹海印,王焱清,等.非牛顿润滑静压轴承的节流器流量方程修正[J].湖北工业大学学报,2019,34(5):6.
　XIONG Ren,CAO Haiyin,WANG Yanqing,et al.Modified restrictor flow equations of hydrostatic bearings ubricated by non-Newtonian fluids[J].,2019,34(6):6.
[2]王照远,曹 民,王 毅,等. 场景与数据双驱动的隧道图像拼接方法[J].湖北工业大学学报,2020,(4):11.
　WANG Zhaoyuan,CAO Min,WANG Yi,et al. Tunnel Image Stitching Method based on Scene and Data[J].,2020,(6):11.
[3]潘 健,梁佳成,陈凤娇,等. 单电流闭环多重PR控制的LCL型逆变器[J].湖北工业大学学报,2020,(4):16.
　PAN Jian,LIANG Jiacheng,CHEN Fengjiao,et al. Design of LCL Grid Connected Inverter based on Single Closed Loop Control and Multiple PR Controllers[J].,2020,(6):16.
[4]王晓光,赵 萌,文益雪,等. 定子闭口槽结构对永磁电机齿槽转矩影响分析[J].湖北工业大学学报,2020,(4):25.
　WANG Xiaoguang,ZHAO Meng,WEN Yixue,et al. Study on Cogging Torque and Vibration Noise of Permanent Magnet Motor with Segmental Stator and Closed-Slot[J].,2020,(6):25.
[5]宇 卫,凃玲英,陈 健. 风电场集中接入对集电线电流保护的影响[J].湖北工业大学学报,2020,(4):29.
　YU Wei,TU Lingying,CHEN Jian. Effect of the Collective Line Current Protection when Wind Farms are Centralized Accessed to the Power System[J].,2020,(6):29.
[6]廖政斌,王泽飞,祝 珊. 二惯量系统谐振在线抑制及相位补偿[J].湖北工业大学学报,2020,(4):34.
　LIAO Zhengbin,WANG Zefei,ZHU Shan. Online Resonance Suppression and Phase Compensation for Double Inertia System[J].,2020,(6):34.
[7]王 欣,游 颖,姜天翔,等. 面向3D打印过程的产品工艺设计和优化[J].湖北工业大学学报,2020,(4):39.
　WANG Xin,YOU Ying,JIANG Tianxiang,et al. Product Process Design and Optimization for 3D Printing Processes[J].,2020,(6):39.
[8]冉晶晶,文 红,罗雅梅,等. 全自动样品前处理平台及其控制系统[J].湖北工业大学学报,2020,(4):43.
　RAN Jingjing,WEN Hong,LUO Yamei,et al. Research on Automatic Sample Preprocessing Platform and its Control System[J].,2020,(6):43.
[9]杨 磊,马志艳,石 敏,等. 基于模糊PID的小型冷库过热度控制方法[J].湖北工业大学学报,2020,(4):43.
　YANG Lei,MA Zhiyan,SHI Min,et al. Research on Superheat Control Method of Small Cold Storage based on Fuzzy PID[J].,2020,(6):43.
[10]黄 晶,周细枝,周业望. 动态注塑成型模具的设计与实验研究[J].湖北工业大学学报,2020,(4):52.
　HUANG Jing,ZHOU Xizhi,ZHOU Yewang. Design and Experimental Study of Dynamic Injection Molding[J].,2020,(6):52.

更新日期/Last Update: 2022-01-04