企业作为扶贫的重要社会力量，在精准扶贫项目实施过程中扮演着非常重要的角色。为了推动因地制宜的扶贫策略制定和促进脱贫攻坚与乡村振兴有效衔接，采用各企业从2016年开始在年度报告中披露的有关精准扶贫的规划与成效(2016 — 2019年沪深两市主板A股中所披露的精准扶贫的面板数据)。以帮助建档立卡贫困人口脱贫总数来评价农村脱贫绩效，经过构建多元回归模型，探讨精准扶贫模式投入与脱贫绩效之间的关系。研究发现，企业投入产业发展脱贫、教育脱贫、转移就业与异地搬迁脱贫、健康及生态保护扶贫、兜底保障与社会扶贫、其他项目脱贫均有利于提升脱贫绩效。加入企业是否具有后续扶贫计划这一调节变量后，企业有后续扶贫计划，能增强企业投入产业发展脱贫、转移就业与异地搬迁脱贫、兜底保障与社会扶贫、其他项目脱贫对脱贫绩效的正向影响。总之，企业对各类精准扶贫模式的投入对脱贫绩效都有正向影响，企业是否有后续扶贫计划对其也具有调节作用。

As an important social force for poverty alleviation, enterprises play a very important role in the implementation of targeted poverty alleviation projects. To promote the formulation of poverty alleviation strategies adapted to local conditions and boost the effective connection between poverty alleviation and rural revitalization, this study adopted the planning and effectiveness of targeted poverty alleviation disclosed in the annual report of various companies since 2016: the panel data of targeted poverty alleviation disclosed in the A-shares of the Shanghai and Shenzhen stock markets from 2016 to 2019, total number of poverty alleviation populationsonce registeredas poverty-stricken household were used to evaluate the alleviation performance in rural areas. After constructing a multiple regression model, the relationship between investment in precision poverty alleviation models and poverty alleviation performance was explored. The study found that the investment of enterprises in various targeted poverty alleviation models showed a positive impact on poverty alleviation performance and whether the enterprise had a follow-up poverty alleviation plan also had a moderating effect on it. The prediction of poverty alleviation performance of the rural registered population through the adoption of different precision poverty alleviation models by enterprises has laid a theoretical foundation and practical guide for promoting the effective connection of poverty alleviation and rural revitalization.

F32

国家社科基金项目(19BGL123)。