财务与文化研究进展

Development of Finance and Culture Study

财务与文化的交叉和融合是近年来财务学研究的一大新动向和研究热点。本文系统地回顾财务与文化的研究现状和发展动态,特别是从国家文化、宗教、地域和社会资本四大维度总结和梳理文化对公司内部的财务政策、公司外部的股票市场、宏观层面的金融发展的影响,最后指出该领域存在的三大问题及未来研究方向。

Recently, the cross- discipline study on the relationship between finance and culture is a new re- search trend and hot issue in finance. This paper surveys prior literature and future developments about finance and culttrre. Especially, we summarize how culture affects corporate finance, stock market and financial de- velopment from four perspectives, including national culture, religion, location and social capital. Finally, we discuss three problems in extant literature and future r^-~eareh directions in this area.