摘要：精准扶贫是政府主导的企业社会责任的重要形式之一。为探索负面记录对于企业长短期绩效的影响，以及企业在不同时间参与不同类型的精准扶贫对企业应对负面记录的影响，基于资源基础观和合法性视角，以2016-2021年A股上市公司为研究对象展开实证分析。研究结果表明：负面记录对企业长期、短期绩效均会产生消极影响，而参与精准扶贫能够在一定程度上缓解这种消极影响；企业出现负面记录之前参与的精准扶贫和出现负面记录之后参与的精准扶贫分别通过“保险效应”和“补偿效应”削弱了负面记录对于企业绩效的消极影响；不同类型的精准扶贫（慈善型和整合型）对负面记录与绩效的关系起到的调节效果有所差异。本研究为企业应对负面记录等危机以及积极协助政府助推社会长远发展提供了启发和参考。

Abstract: Targeted poverty alleviation (TPA) is one of the important forms of government initiated corporate social responsibility. To explore the impact of negative records on long-term and short-term performance of enterprises, as well as the moderating influences of enterprises participating in different types of targeted poverty alleviation at different times on the relationship between negative records and performance, this research conducted an empirical investigation using A-share listed companies from 2016 to 2021 as the research object. The results demonstrate that negative records decrease enterprises' long-term and short-term performance, and participating in TPA can alleviate this negative impact to a certain extent. TPA activities before negative records and after negative records weakened the negative impact of negative records on enterprise performance through the "insurance effect" and "compensation effect". In addition, different types of TPA (charitable and integrated) had different moderating effects on the relationship between negative records and performance. This paper provides insights and guidance for companies to respond to crises such as negative records and to actively assist government in promoting long-term social development.