Have listed companies in ethnic poverty areas better fulfilled social responsibility for precision poverty alleviation?——Evidence from listed companies in Tibet

The listed company is the pioneer and representative of economy, it is the duty of the listed company to undertake social responsibility. Listed companies shoulder the social responsibility of poverty alleviation. This paper takes the listed company of Tibet as the research object, study on the implementation of the precision poverty alleviation in the listed companies of Tibet. Study shows, the participation rate of accurate poverty alleviation and information disclosure rate of listed companies in Tibet are higher than those of listed companies in China, investment in poverty alleviation of listed companies in Tibet is higher than the average level of listed companies in China, there is no positive correlation between enterprise performance and poverty alleviation investment of listed companies in Tibet. Based on this, this paper puts forward some suggestions for listed companies to participate in accurate poverty alleviation in ethnic poor areas. 民族贫困地区上市公司更好地履行精准扶贫社会责任了吗? ——来自西藏上市公司的证据 黎富兵 1,a,*, 孙小岚 2,b 1四川大学锦城学院财务会计学院,成都,四川,中国 2四川大学锦城学院财务会计学院,成都,四川,中国 a510149776@qq.com, b275189825@qq.com *corresponding author 关键词:西藏上市公司;精准扶贫;社会责任;信息披露 摘要:上市公司是中国经济发展的先锋和代表,承担社会责任是上市公司应尽的义务,上市 公司肩负着扶贫的社会责任。论文以西藏上市公司为研究对象,研究西藏上市公司精准扶贫 的履行情况。研究结果表明:西藏地区上市公司精准扶贫参与率和信息披露率高于全国上市 公司精准扶贫的参与率和披露率,西藏上市公司扶贫资金投入力度高于全国上市公司平均水 平,西藏上市公司企业绩效与扶贫资金投入无正相关关系。基于此,提出了民族贫困地区上 市公司更好地参与精准扶贫的建议。 4th International Conference on Modern Management, Education Technology and Social Science (MMETSS 2019) Copyright © 2019, the Authors. Published by Atlantis Press. This is an open access article under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/). Advances in Social Science, Education and Humanities Research, volume 351