儒家文化、内部控制与企业违规  

Confucian Culture,Internal Control and Enterprise Violations

作　　者：贺星星[1] 李柳茜 HE Xingxing;LI Liuqian(Business School of Guilin University of Electronic Science and technology,Guilin,Guangxi 541004)

机构地区：[1]桂林电子科技大学商学院,广西桂林541004

出　　处：《商学研究》2023年第5期116-128,共13页Commercial Science Research

基　　金：国家社科基金一般项目“高效能治理视域下边疆少数民族地区营商环境优化路径研究”(21BZZ026)。

摘　　要：儒家文化所蕴含的诚信观念“君子爱财,取之有道”对减少上市公司违规行为有促进作用。基于2011—2020年沪深两市的A股上市公司数据,研究发现:儒家文化氛围越浓厚,上市公司违规行为发生的可能性越低。受儒家文化熏陶的上市公司,其管理层更看重“仁、义、礼、智、信”的道义,同时社会责任感也更强,更能减弱代理人的违规动机。内部控制质量是儒家文化抑制公司违规行为的途径。进一步分析发现,这种影响在国有控股公司和市场化程度较高的公司中更为显著,且在受非国内十大会计师事务所审计的公司中,其违规行为能够更好地被儒家文化所抑制。The integrity concept of“gentlemen love money and get it right”emphasized by Confucian culture has a promoting effect on reducing the violations of listed companies.Drawing on the data of A-share listed companies in Shanghai and Shenzhen stock exchanges from 2011 to 2020,the study found that the stronger the Confucian culture atmosphere,the lower the possibility of violations of listed companies.Influenced by Confucian culture,the management of listed companies pay more attention to the morality of“benevolence,righteousness,courtesy,wisdom and faith”.At the same time,they also have a stronger sense of social responsibility,which can better reduce the agent’s motivation to violate rules.The quality of internal control is the channel for Confucian culture to affect enterprise violations.Further analysis found that this impact is more significant in state-owned holding companies,more obvious in companies with a higher degree of marketization,and violations in companies audited by non domestic top ten accounting firms can be better restrained by Confucian culture.

关 键 词：儒家传统文化 非正式制度 内部控制 企业违规 

分 类 号：F279.2[经济管理—企业管理]