贫困一直是国家发展绕不开的重要课题。我国精准扶贫呈现多主体参与、合力攻坚的大格局，企业作为参与主体在其中起到了重要的作用。企业参与精准扶贫有效减轻了政府负担，提升了民生福祉，在社会上起到了良好的示范作用。当前，企业参与精准扶贫的方式包括慈善捐助、提供就业岗位、社会企业以及产业扶贫等多种形式，然而在实践中，企业面临着扶贫项目自主运营能力不足、难以解决扶贫对象的自主发展、利益分配不均引发企业社会风险等现实困境。

本文以L企业的精准扶贫实践为例，对社会工作参与企业精准扶贫的模式展开探索。社会工作的介入能够弥补当前企业参与精准扶贫模式的短板,主要研究发现如下：其一，社会工作参与企业精准扶贫的主要模式在于搭建“社会工作平台”，即统筹企业、社会工作团队、扶贫对象三方参与主体，建立以企业为主导、社会工作团队为精准扶贫实施者、扶贫对象广泛参与的扶贫工作机构。其二，该模式不同于以往扶贫模式的特点在于：协助贫困者依靠自身脱离贫困的专业理念，灵活使用社会工作的专业方法，以及链接、整合可利用资源的专业优势。其三，社会工作参与企业精准扶贫的成效主要体现为：提升企业的精准扶贫效果，帮助贫困者从思想上脱贫，消除企业面临的精准扶贫风险。

Poverty has always been an important issue that cannot be avoided in national development. China's precision poverty alleviation presents a big pattern of multi-subject participation and joint efforts, in which enterprises occupy a significant position as participants. The participation of enterprises in targeted poverty alleviation has effectively reduced the burden on the government, improved people’s well-being, and played a good exemplary role in society. At present, the ways for enterprises to participate in accurate poverty alleviation mainly include charitable donations, providing jobs, social enterprises and industrial poverty alleviation, which. However, in practice, enterprises are faced with practical difficulties such as insufficient independent operation ability of poverty alleviation projects, difficulty in solving the independent development of poverty alleviation targets, and social risks caused by uneven distribution of benefits.

This study explores the participation approach of social work in the accurate poverty alleviation of enterprises, taking the practice of precision poverty alleviation in L enterprises as an example. The intervention of social work can make up for the shortcomings of the current enterprise participation in precise poverty alleviation model, the main findings are as follows: First, the approach of the participation of social work in the accurate poverty alleviation of enterprises mainly lies in setting up “social work platform” to collaborate the participation of enterprises, social work teams and poverty alleviation target groups and to establish a poverty alleviation organization with enterprises as the leading force, social work teams as implementers and target groups as participants. Secondly, this model is different from the previous poverty alleviation model in that it helps the poor to rely on their own professional ideas to get rid of poverty, flexibly uses professional methods of social work, and links and integrates the professional advantages of available resources. Third, the effect of social work participating in enterprise targeted poverty reduction is mainly reflected in: improving targeted poverty reduction effect of enterprises, helping the poor out of poverty ideologically, and eliminating targeted poverty reduction risks faced by enterprises.