分类号F213密级公开
收藏编号___________学号190727072
学校代码10386编号___________
(专题研究)
产业扶贫基金扶贫效果及其影响机制分析
研究方向：财务管理
研究生姓名：曲艺
指导教师、职称：邓晓岚教授
协助导师、职称：
所在学院：经济与管理学院
答辩委员会主席：周辉芳正高级会计师
二〇二二年六月
产业扶贫基金扶贫效果及其影响机制分析
摘要
2015年11月，《关于打赢脱贫攻坚战的决定》出台，强调把精准扶贫、精准脱贫
作为基本方略，坚决打赢脱贫攻坚战。产业扶贫作为精准扶贫、精准脱贫的关键举措
和打赢脱贫攻坚战的重要保障，对实现贫困群体脱贫致富、促进贫困地区全面发展具
有重要意义。然而，我国由政府主导及推动实行产业扶贫模式，主要表现为一种政府
行为，存在资金利用率低、可持续性差等不足，扶贫工作的长效性无法得到保证；而
如果单纯依靠市场机制推进扶贫工作，则容易出现“市场失灵”的现象。
基于此，应在坚持政府推动的基础上，引入市场机制及市场力量参与到扶贫工作
中。政府主导的优势主要体现在具有较强的政府支持和资源配置能力，能够通过一系
列政策机制和程序，实施优化扶贫资源的分配；而市场机制主要利用市场的竞争和创
新行为，提高资源分配的效率，具有可持续性。因此，结合政府和市场的优势，引入
市场机制参与政府主导下的产业扶贫，促使生产要素充分发挥综合作用的优势，积极
探索产业扶贫的多元化新路径——产业扶贫基金模式。
首先，阐述了我国产业扶贫基金的概况及发展历程，从发展初期到成熟阶段；然
后对我国产业扶贫基金的现状进行分析，选择由96家中央企业参与出资设立的央企
扶贫基金，2016年至2020年的扶贫项目投资状况及扶贫效果情况进行分析。其次，
利用定性比较分析方法，研究央企扶贫基金扶贫效果的影响机制。本文选取2016年
至2020年扶贫基金参投的上市公司项目作为研究样本；基于参与帮扶的上市公司是
扶贫机制的核心主体，选择上市公司的所有权性质、产业相关性、ESG 水平、营业收
入年均增长率、教育帮扶、扶贫项目收益率六个因素作为前因变量，扶贫效果作为结
果变量进行模糊集定性比较分析，得出两条核心扶贫路径，及有效扶贫的实现是由多
个因素结合的共同作用所产生的的结果。
最后，以央企扶贫基金参投云南铜业的扶贫项目为例，阐述云南铜业扶贫项目的
项目实现情况，分析央企扶贫基金参投上市公司的带动机制、扶贫效果及扶贫路径，
总结央企扶贫基金的优势之处，通过“产业基金+企业+贫困地区资源特色+贫困人口”
的产业基金精准扶贫模式带动当地脱贫致富，实现了公司发展和地区脱贫的“双赢”；
同时指出该扶贫模式下可能存在的不足之处，并提出相应的改进建议。
关键词：产业扶贫基金；扶贫效果；影响机制；定性比较分析
I
Analysis on Effect and Influence Mechanism of
Industry Investment Fund
Abstract
In November 2015,the decision on eradicating poverty in China was promulgated,
which laid emphasis on targeted poverty reduction and eradication as the basic strategy,and
made it a top priority to win the battle against poverty.As a key measure of precision poverty
alleviation and an important guarantee to win the battle against poverty,industrial poverty
alleviation is of great significance to the realization of poverty alleviation and the promotion
of the all-round development of the poor areas.However,our country mainly by the
government to lead or to promote the implementation of the industrial model of poverty
reduction,which is a government behavior,there is a low utilization of funds,poor
sustainability,and so on,the long-term effectiveness of poverty reduction can not be
guaranteed;If we only rely on the market mechanism to promote the work of poverty
alleviation,it is easy to appear the phenomenon of "market failure".
Therefore,it is necessary to introduce market mechanism and market forces into
poverty alleviation on the basis of government promotion.The government-led advantage is
mainly reflected in a strong government support and resource allocation capacity,through a
series of policy mechanisms and procedures,to optimize the allocation of resources for
poverty alleviation;But the market mechanism mainly uses the market competition and the
innovation behavior,enhances the resource allocation efficiency,has the sustainability.
Therefore,combining the advantages of the government and the market,introducing the
market mechanism to participate in the government-led industrial poverty alleviation,so that
the factors of production can give full play to the advantages of a comprehensive role,
actively exploring a new diversified approach to industrial poverty alleviation --industrial
poverty alleviation fund model.
This paper first expounds the general situation and development co of China's
industrial poverty alleviation fund,from the initial stage of development to the mature stage,
and then analyzes the reality of industrial poverty alleviation funds in China,this paper
analyzes the investment status of poverty alleviation projects from 2016to 2020and the
poverty alleviation effect of the poverty alleviation fund from 96central enterprises.
Secondly,by using analytical methods for qualitative comparison of fuzzy sets,this paper
studies the influence mechanism of the poverty alleviation effect of the central enterprise
II
poverty alleviation fund.In this paper,the listed companies that the poverty alleviation fund
participated in from 2016to 2020are selected as the research samples,six factors are
selected as the antecedents:the nature of the company's ownership,industry relevance,ESG
level,average annual growth rate of business income,education support,and return rate of
poverty alleviation projects,through qualitative analysis of the effect of poverty alleviation
as a result variable,it is concluded that five effective ways of poverty alleviation and the
realization of effective poverty alleviation are the result of the combination of many factors.
Finally,taking the poverty alleviation project of Yunnan copper industry as an example,
this paper expounds the realization of the poverty alleviation project of Yunnan copper
industry,this paper analyzes the driving mechanism,poverty alleviation effect and poverty
alleviation path of the Central Enterprise Poverty Alleviation Fund participating in the listed
companies,and sup the advantages of the central enterprise poverty alleviation fund,through
the "Industry Fund +Enterprise +resource characteristics of poor areas +poor people"
industry fund precise poverty-reduction model to promote the local poverty-reduction to
achieve a "win-win"of corporate development and regional poverty eradication;At the same
time,the shortcomings of this mode are put forward,and the corresponding improvement
suggestions are given.
Key Words:industry investment fund;antipoverty effect;influence
mechanism;qualitative comparative analysis
III
目录
第一章绪论...............................................................................................1
1.1研究背景及研究意义.......................................................................1
1.1.1研究背景.....................................................................................1
1.1.2研究意义.....................................................................................2
1.2文献综述...........................................................................................3
1.2.1金融与减贫的关系文献综述.....................................................3
1.2.2产业扶贫及基金扶贫模式文献综述.........................................3
1.2.3扶贫效果文献综述.....................................................................4
1.2.4扶贫效果影响因素文献综述.....................................................5
1.2.5文献述评.....................................................................................6
1.3研究内容与研究方法.......................................................................6
1.3.1研究内容及框架.........................................................................6
1.3.2研究方法.....................................................................................9
1.4研究创新...........................................................................................9
第二章相关概念及理论基础................................................................10
2.1相关概念.........................................................................................10
2.1.1贫困...........................................................................................10
2.1.2产业扶贫...................................................................................10
2.1.3产业扶贫基金...........................................................................11
2.2理论基础.........................................................................................11
2.2.1人力资本理论...........................................................................11
2.2.2“涓滴效应”理论........................................................................11
2.2.3“可行能力”理论........................................................................12
2.2.4可持续发展理论.......................................................................13
第三章我国产业扶贫基金发展现状....................................................14
3.1产业扶贫基金产生的主要原因....................................................14
3.2产业扶贫基金发展历程.................................................................14
3.3产业扶贫基金相关政策文件........................................................16
3.4产业扶贫基金现状.........................................................................17
3.4.1产业扶贫基金运行现状...........................................................17
3.4.2产业扶贫基金扶贫效果...........................................................22
第四章产业扶贫基金扶贫效果的影响机制分析................................25
4.1前因变量分析.................................................................................25
4.2研究方法.........................................................................................27