| Under the effective guidance of the targeted poverty alleviation policy in recent years,enterprises have gradually become the key driving force for comprehensively winning the battle against poverty.The participation of enterprises in poverty alleviation can not only create more production factors and jobs for the development of poor areas,but also further promote industrial prosperity and regional economic development in poor areas,and make a significant contribution to the success of targeted poverty alleviation in China.Today,the targeted poverty alleviation phase has come to an end,but this does not mean that corporate poverty alleviation has retired from the stage of history.The ensuing rural revitalization and common prosperity goals still need the active participation of social forces represented by enterprises.Therefore,it is of great significance to further expand research on targeted poverty alleviation by enterprises to promote rural revitalization and common prosperity in China.Targeted poverty alleviation by enterprises is a key decision made by senior leaders based on the development of enterprises,which may be closely related to entrepreneurship.The 19th National Congress of the Communist Party of China and the 20th National Congress of the Communist Party of China respectively mentioned the need to "vigorously promote entrepreneurship".Then,will entrepreneurship affect enterprises’ poverty alleviation behaviors?Will such influences be heterogeneous given the different property rights and regional differences of enterprises?The current research on this issue is extremely scarce,which makes the future enterprise participation in rural revitalization assistance lack of relevant theories and references.Therefore,in order to further expand relevant researches on targeted poverty alleviation by enterprises and improve enterprises’ enthusiasm to actively participate in the great process of rural revitalization and common prosperity,this paper investigates the influence of entrepreneurship on targeted poverty alleviation by enterprises from the perspective of entrepreneurship.By reviewing literature and existing research progress,this paper takes Ashare listed enterprises as the research object,selects 9,852 sample observed values of 1,642 enterprises from 2016 to 2021,and carries out an empirical study based on stata17.0 software.This paper mainly studies the incorporation of entrepreneurship into the mechanism of targeted poverty alleviation behavior of enterprises,and introduces the diligence of the board of directors as the intermediary variable to explore the path mechanism of the influence of entrepreneurship on targeted poverty alleviation behavior of enterprises.At the same time,it discusses the influence difference of the main model under the property right nature and regional heterogeneity.The main conclusions are as follows:(1)Entrepreneurship inhibits both enterprises’ intention and level of targeted poverty alleviation.Entrepreneurial innovation spirit and risk-taking spirit have a significant negative impact on enterprises’ intention of targeted poverty alleviation,innovation spirit has a significant negative impact on enterprises’ level of targeted poverty alleviation,and initiative spirit has no significant impact on enterprises’ targeted poverty alleviation behavior.(2)Entrepreneurship has a significant positive effect on the diligence of the board of directors,and the diligence of the board of directors has a significant positive effect on the intention and level of targeted poverty alleviation of enterprises;(3)The diligence of the board of directors plays a significant mediating role between entrepreneurship and the intention and level of targeted poverty alleviation;(4)In both state-owned enterprises and non-state-owned enterprises,the entrepreneurial spirit has an inhibitory effect on the intention of targeted poverty alleviation.Compared with non-state-owned enterprises,the entrepreneurial spirit has a more significant inhibitory effect on the level of targeted poverty alleviation in stateowned enterprises.In the case of regional differences,entrepreneurship has a greater inhibitory effect on the willingness and level of targeted poverty alleviation in the eastern and central regions,while it has little effect on targeted poverty alleviation in the western regions.This paper reflects the corresponding research contributions from the aspects of theoretical model construction,the relationship between entrepreneurship and targeted poverty alleviation behavior of enterprises,and the diligence of the board of directors.From the perspective of entrepreneurship,the level and willingness of targeted poverty alleviation of enterprises are explored,and the research on the results of targeted poverty alleviation behavior of enterprises is supplemented from the perspective of internal spiritual culture of enterprises.Taking the diligence of the board of directors as the mediating variable,it is revealed that the board of directors governance can have an important impact on entrepreneurship and its enterprises’ poverty alleviation behavior.The conclusion of this study provides some experience for the future enterprise rural vitalization assistance,and also provides relevant research reference for further improving the effect of enterprise rural vitalization assistance and promoting entrepreneurship. |