简冠群,李鑫.巡视监督促进了企业参与贫困治理吗?——盈余管理的中介效应与党组织嵌入的调节作用[J].西部论坛,2022,32(1):50-65
巡视监督促进了企业参与贫困治理吗?——盈余管理的中介效应与党组织嵌入的调节作用
Did Inspection and Supervision Promote the Participation of Enterprises in Poverty Governance?: the Mediating Effect of Earnings Management and the Moderating Effect of the Party Organization Embeddedness
  
DOI:
中文关键词:  巡视制度  贫困治理参与  精准扶贫  盈余管理  社会责任  党组织嵌入
英文关键词:inspection system  participation in poverty governance  targeted poverty alleviation  earnings management  social responsibility  embeddedness of the Party organization
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作者单位
简冠群,李鑫 甘肃政法大学 经济学院甘肃 兰州 730070 
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中文摘要:
      建立和完善全社会参与的相对贫困治理长效机制是实现共同富裕的重要路径。巡视监督不仅可以促使被巡视企业更积极有效地服务国家战略和履行社会责任,促进其贫困治理参与行为,还可以通过改变被巡视企业的发展战略和管理策略来抑制盈余管理等短视行为,进而有利于企业履行贫困治理等社会责任。同时,党建工作是影响巡视监督成效的重要因素,被巡视企业党组织嵌入程度的提高可以强化巡视监督对其参与贫困治理的促进作用。以2016—2020年中国A股国有上市公司为样本的分析表明:被巡视企业在巡视组进驻后的精准扶贫参与倾向性、投入慷慨度和信息透明度均有明显提高,且盈余管理的部分中介效应显著,巡视监督可以通过抑制企业盈余管理的路径促进企业精准扶贫行为;党组织嵌入程度的提高,不仅有利于企业参与精准扶贫,而且会增强巡视监督对被巡视企业精准扶贫行为的积极影响。作为党内监督的重要制度和方式,巡视的重要作用不仅仅在于促进党组织建设,还应延伸到改善企业行为等社会经济层面。一方面,要进一步加强巡视监督工作,强化对相对贫困治理等重点领域的针对性巡视,并逐步扩大巡视范围(如非公有制企业等),有效促进各类企业更广泛地参与相对贫困治理;另一方面,要提高企业的党组织嵌入程度,形成巡视监督与内部监督的联动机制,增强企业积极参与相对贫困治理的内生动力。
英文摘要:
      Establishing and improving a long-term mechanism for relative poverty governance with the participation of the whole society is an important path to achieve common prosperity. Inspection and supervision can not only promote the inspected enterprises to more actively and effectively serve the national strategy and fulfill their social responsibilities, and promote their participation in poverty governance, but also suppress short-sighted behaviors such as earnings management by changing the development strategies and management strategies of the inspected enterprises. It is helpful for enterprises to fulfill their social responsibilities such as poverty governance. At the same time, the Party building work is an important factor affecting the effectiveness of inspection and supervision, and the improvement of the embeddedness of the Party organization of the inspected enterprise can strengthen the role of inspection and supervision in promoting its participation in poverty governance. The analysis of China’s A-share state-owned listed companies from 2016 to 2020 shows that after the inspection team was stationed in the inspected enterprises, the participation tendency, investment generosity and information transparency of the inspected enterprises were significantly improved, and the partial intermediary effect of earnings management was significant. Inspection supervision can promote the participation of enterprises in targeted poverty alleviation by inhibiting the path of enterprise earnings management. The improvement of the embeddedness of the Party organization will not only help enterprises to participate in targeted poverty alleviation, but also enhance the positive impact of inspection and supervision on the participation of inspected enterprises in targeted poverty alleviation. As an important system and method of intra-party supervision, the inspection plays an important role not only in promoting the Party organization construction, but also in improving enterprises’ behavior and other social and economic aspects. On one hand, it is necessary to further strengthen inspection and supervision, strengthen targeted inspections in key areas such as poverty governance, gradually expand the scope of inspections (such as non-public enterprises, etc.), and effectively promote various types of enterprises to participate in poverty governance more widely. On the other hand, it is necessary to improve the embeddedness of the Party organization of enterprises, form a linkage mechanism between inspection supervision and internal supervision, and enhance the endogenous motivation of enterprises to actively participate in poverty governance.
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