医药企业参与精准扶贫对企业绩效的影响

以2016—2019年中国沪深两市医药制造业上市公司为样本，运用多元线性回归模型分析其参与精准扶贫对企业绩效的影响。研究发现：医药企业精准扶贫投入水平越高，对企业绩效的提升越显著；政府补贴在精准扶贫投入水平与企业绩效间起负向调节作用；相较于非国有医药企业，国有医药企业提高精准扶贫投入对企业绩效的提升效果更好。研究结论丰富了精准扶贫领域的研究成果，可为后精准扶贫时代医药企业继续进行扶贫成果巩固工作提供借鉴。

The Impact of Pharmaceutical Companies'' Participation in Targeted Poverty Alleviation on Corporate Performance

Taking?listed pharmaceutical manufacturing companies in Shanghai and Shenzhen from 2016 to 2019 as samples, the multiple linear regression model was used to analyze the impact of their participation in targeted poverty alleviation on corporate performance. The results show that the higher the level of targeted poverty alleviation investment, the more significant the improvement of corporate performance; government subsidies have a negative effect between targeted poverty alleviation and corporate performance; compared with non-state-owned pharmaceutical companies, the improvement of targeted poverty alleviation investment in state-owned pharmaceutical enterprises has a better effect on the improvement of corporate performance. The above conclusions enrich the research results in the field of targeted poverty alleviation, and provide references for enterprises in specific industries to choose targeted poverty alleviation methods and strategies.