Abstract: Improving corporate social responsibility is of great significance to promoting highquality development and embarking on a new journey to fully build a modern socialist country Guided by the national poverty alleviation strategy，participating in targeted poverty alleviation is an important way for firms to take social responsibilities Adhering to the leadership of the Communist Party of China is the fundamental guarantee for the realization of poverty alleviation，and party construction is an important guide for firms to participate in targeted poverty alleviation Based on the data of Ashare private listed companies from 2013 to 2018，this study finds that party construction in private firms promotes their participation in targeted poverty alleviation，and correspondingly promotes those firms' performance Furthermore，for firms in regions where poverty alleviation is with high importance，firms in regions with high political trust of private entrepreneurs，and firms with large number of employees，party construction plays a greater role in promoting firms' participation in targeted poverty alleviation This study is an important supplement to the research on targeted poverty alleviation，social responsibility and party construction in firms，and also provides many valuable suggestions for consolidating the achievements of poverty alleviation and promoting highquality economic development

Key words: party construction, corporate social responsibility, targeted poverty alleviation, political trust

摘要： 推动企业履行社会责任对促进高质量发展、开启全面建设社会主义现代化国家新征程具有重要意义。在国家脱贫攻坚战略背景下，参与精准扶贫是企业履行社会责任的重要方式。坚持党的领导是实现精准扶贫的根本保证，党组织建设是企业参与精准扶贫的重要引领。本文以2013—2018年A股民营上市公司数据为样本，研究了党组织建设对企业参与精准扶贫的影响。本文发现：党组织建设有效促进了企业精准扶贫，相应地也促进了企业效益提升。进一步地，在扶贫重要性高的地区、政治信任程度高的地区和员工人数多的企业中，党组织建设对企业精准扶贫的促进作用更大。本研究是对精准扶贫、社会责任和企业党组织建设研究的重要补充，也为巩固脱贫成果、推动经济高质量发展提供了实践启示。

关键词: 党组织建设, 社会责任, 精准扶贫, 政治信任