| Poverty alleviation is always a major challenge for human. In poverty alleviation process, the enterprise has played an increasingly important role. This paper studies corporate social responsibility(CSR) and poverty alleviation issues, analyzes CSR and ways of the CSR impact of poverty alleviation, focusing on mechanism and effects of CSR for poverty alleviation, and compares the different poverty alleviation modes among enterprise, government and NGO. The paper is divided into six chapters.Chapter I: Introduction. The main content includes the objective and tasks of the paper, the background and significance of the topic, review of the research on CSR and poverty alleviation, research framework, research method, innovations and possible shortcomings.Chapter II: Theoretical analysis of the relation between CSR and poverty alleviation. This chapter is the theoretical basis for the paper, focusing on establishing the theoretical analysis framework. First section defines a few basic concepts, including CSR, poverty, poverty alleviation, etc., This paper puts forward its understanding of CSR, CSR is the responsible enterprise behavior of pursuit of maximizing the integrated value, that is, in the operation process, while pursuit profit and complete the core social functions, enterprise should care and manage the operation impact to stakeholders and natural environment effectively, to pursuit maximization of the integrated value of enterprise, society and environment, to achieve sustainable development finally. The paper believes the essence of poverty is the lack of resources, ability and opportunities. The paper analyzes external effects, the indirect mechanism of CSR to poverty alleviation in the process of enterprise development mainly dues to positive external effects. Section II analyzes the CSR and poverty alleviation theory, from the impact of CSR and corporate performance, CSR and social benefits. In this section, the theory of causes of poverty and poverty reduction modes were also analyzed. Section III analyzes the mechanism between CSR and poverty alleviation, including direct and indirect mechanisms, highlighting the point that linked intrinsic motivation between CSR and poverty alleviation is a win-win. In the indirect mechanism, CSR has positive external effects on poverty alleviation from economic growth, creating jobs, increasing tax revenue and environment protection. In the direct mechanism, enterprises directly engage in poverty alleviation, primarily through the production elements poverty alleviation, projects poverty alleviation, concepts, ideas and policies poverty alleviation, etc., all of this has positive impact on poverty alleviation.Chapter III: Indirect effects of CSR and poverty alleviation mechanism analysis. From the empirical point, this chapter studies CSR effect to economic growth, creating job opportunities and tax contribution in its own development process, and thus a positive impact on poverty alleviation. The empirical research shows that enterprises contribute great in economic growth, and thus to poverty alleviation. From the absolute level, in the decrease of 2.7258 million in poverty population and 3.2563% in the poverty rate due to the 1 trillion increase in GDP, and in the decrease of 37.438 million in poverty population and 4.4772% in the poverty rate due to the 1 thousand RMB increase in per capita GDP, there is 74.03% contribution by CSR. From the relative level, in the 0.9573% decrease of poverty population and 1.0177% reduction of poverty rate due to 1% increase in GDP, and in the 1.0860% decrease of poverty population and 1.1535% reduction of poverty rate due to 1% increase in per capita GDP, there is 74.03% contribution by CSR. Manufacturing, wholesale and retail industry, and resource-intensive enterprises play a more significant role in poverty alleviation. Enterprise supplied the majority of jobs, when raising the employment rate of the community, also increased the income of the poor and increased their opportunities and capabilities. From absolute level,in the 43.084 million decrease in poverty population and 5.3429% decrease in poverty rate due to the increase of 1 hundred million people employed, there is 45.12% contribution by CSR. From relative level, in the 3.5918% decrease in poverty population and 3.8807% decrease in poverty rate due to the 1% increase of people employed, there is 45.12% contribution by CSR. Rural area enterprises, private and township enterprises and the manufacturing and construction enterprises often play a greater role in poverty alleviation. When creating job opportunities, enterprises provide vocational training,"learning by doing"opportunities, which improves their ability and also has an important role in poverty alleviation. From the revenue perspective, the corporate tax has a more than 70% proportion of total revenue expenditure. Therefore, the enterprises creating revenue contribution to poverty alleviation is through financial expenditure on the contribution to economic growth, poverty alleviation expenditure for capital investment, and government transfer payments and other ways to show. In addition, enterprise fulfilling their environmental responsibilities, operating micro-credit can also have a positive impact on poverty alleviation.Chapter IV: Direct effects of CSR and poverty alleviation mechanism analysis. Enterprise directly engaging in poverty alleviation is an important issue of CSR, and plays an important part in Chinese poverty alleviation strategy. From the four areas corporate donations to poverty alleviation, enterprise projects to poverty alleviation, production factors to poverty alleviation, ideas and policies to alleviate poverty, this chapter studies the direct impact of CSR to poverty alleviation. Corporate donation to poverty alleviation means the enterprise giving money to poor people or poor areas, which has a direct and quick effect to poverty alleviation. But it is hard to enhance self-development ability of poor people. Enterprise project to alleviation poverty means the enterprise build some projects to help the poor to get self-reliance ability, which has many advantages. But it is easily leads to wrong targeting in operation process. Production factor to poverty alleviation is a "blood type" poverty alleviation, which can improve the poor to get self-ability. But it also faces many challenges and problems. Ideas and policies to reduce poverty is hard to play a key role because of the poor's thinking, corporate self-interest, and market economy system.Chapter V: Comparison of the poverty alleviation modes among enterprise, government and NGO. In strategic positioning, the main difference is motivation and objectives. Corporate motivations is moral motivation, legal requirements, economic motives and political motives, government poverty alleviation functions can be divided into political functions, economic functions, cultural functions and social functions, NGO poverty alleviation motives can be divided into public service motivation and volunteer motivation. Corporate objectives of poverty alleviation can be summed up as economic goals and non-economic objective, the government objective of poverty alleviation often has macro and global awareness, NGO's goals of poverty alleviation can be classified into different areas, but primarily involve the public welfare. In the organization, the main difference lies in the structure and model. Enterprise organization for poverty alleviation varies by different size, our government poverty alleviation organization has the vertical and horizontal management systems, NGO organization usually has governmental and hierarchical feature. Enterprise's organization model of poverty alleviation can be divided into "philanthropist type" approach and "entrepreneurial"approach, government has government subsidized loans, work for dole, and budgetary funds, NGO's organization model of poverty alleviation can be divided into "bridge-type" and "professional-type" approach. In the effectiveness, enterprises have profit, product, service and industrial capital resources, the main source of government funds is the fiscal poverty alleviation funds, fixed-point anti-poverty funds and east to west alleviation funds, NGO depends on donations from individuals, enterprises and government. In general, funds efficiency in enterprise, NGO and government is different. In the primary period of reform and opening up, the government system of innovation of poverty alleviation is stronger than enterprises and NGO, but today, NGO and business system innovation ability is growing rapidly, which should play its role further.Chapter VI: Conclusions and suggestions. Based on the research result, this chapter put forward some suggestions from both macro point and micro point. In the internal mechanisms arrangements of CSR,the key is to establish scientific CSR corporate governance, to create more conducive governance to CSR, and thus to poverty alleviation. From macro point, the key is to step up poverty-reduction system, to establish a more effective poverty reduction strategies and measures, including to improve the fiscal transfer payment system, establish a rural social security system and public service system, further improve education system, improve the land, household registration system and related mechanism, to further improve the system for SMEs development, establish and improve the legal and policy system of CSR;take great efforts to cultivate NGO and other third-party organizations; establish and improve the CSR evaluation system.
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