儒家文化降低企业内收入不平等了吗——基于区域信任度与公平感的视角  

Does Confucian Culture Reduce Income Inequality in Enterprises:From the Perspective of Regional Trust and Sense of Fairness

作　　者：居来提·色依提[1] 张传兵 葛力铭 JU Lai-ti·Se yi-ti;ZHANG Chuan-bing;GE Li-ming

机构地区：[1]新疆财经大学经济学院 [2]上海财经大学城市与区域科学学院

出　　处：《科学决策》2022年第5期15-34,共20页Scientific Decision Making

基　　金：国家社会科学基金项目(项目编号:19XJY012);新疆财经大学研究生科研创新项目(项目编号:XJUFE2022K15)。

摘　　要：在我国不断推动区域均衡发展和收入公平分配的背景下,传统文化是否能够促进企业内收入分配均衡并提供有益的启示?文章首先对儒家文化所产生的企业内收入分配效应进行了理论分析;其次,基于2007-2020年A股上市公司数据对企业内收入不平等程度进行准确测算,同时手工整理出唐代至清末存在过的书院位置信息与数量,并与上市公司注册地位置匹配以表征儒家文化的影响力;最后,综合利用固定效应模型、中介效应模型以及工具变量法分析了儒家文化对企业内收入不平等的影响及其作用机制。研究发现,儒家文化对企业内收入不平等有着显著的“抑制效应”,这一结论在进行一系列稳健性检验并控制内生性问题后依然成立。中介效应检验表明,儒家文化的影响越大,区域信任度和公平感则越强,企业内收入不平等程度越低。异质性分析结果显示,“抑制效应”在受儒家文化影响较弱的少数民族聚居的边疆省份和民营企业中表现不明显,并且随着西方文化的冲击而减弱。研究结论从正面肯定了儒家文化的当代价值,为缩小贫富差距贡献了中国智慧,也为推动实现区域共同富裕提供了新的视角与证据。Under the background of China’s continuous promotion of regional balanced development and fair income distribution,can traditional culture promote the balance of income distribution in enterprises and provide useful enlightenment?Firstly,this paper makes a theoretical analysis of the income distribution effect in enterprises produced by Confucian culture;Secondly,based on the data of A-share listed companies from 2007 to 2020,the degree of income inequality in enterprises is accurately measured.At the same time,the location information and quantity of academies existing from the Tang Dynasty to the late Qing Dynasty are manually sorted out and matched with the location of the registered place of listed companies to represent the influence of Confucian culture;Finally,the fixed effect model,intermediary effect model and instrumental variable method are used to analyze the impact of Confucian culture on income inequality in enterprises and its mechanism.The study found that Confucian culture has a significant “inhibitory effect” on income inequality in enterprises.This conclusion is still valid after a series of robustness tests and controlling endogenous problems.The intermediary effect test shows that the greater the influence of Confucian culture,the stronger the regional trust and sense of fairness,and the lower the degree of income inequality in enterprises.The results of heterogeneity analysis show that the “inhibition effect” is not obvious in frontier provinces and private enterprises inhabited by ethnic minorities with weak influence of Confucian culture,and weakens with the impact of western culture.The research conclusion positively affirms the contemporary value of Confucian culture,contributes Chinese wisdom to narrowing the gap between the rich and the poor,and provides a new perspective and evidence for promoting regional common prosperity.

关 键 词：儒家文化 企业内收入不平等 信任度 公平感 

分 类 号：F061.5[经济管理—政治经济学] F270