宗教传统、公司治理与社会激励

Religious Tradition,Corporate Governance and Social Incentive Behavior

宗教传统对公司财务和社会激励行为的影响的研究属于经济学、财务学和社会学的交叉研究范畴。基于国内外相关文献,本文首先剖析了宗教传统对个人行为和企业管理行为的影响机理,并从宗教的公司治理约束和社会激励方面对已有研究进行了全面的综述,尤其是宗教对财务违规行为、投融资行为及慈善捐赠行为的影响,最后提出了相关研究的难点及研究展望。

The impact of religious traditions on corporate financial and social incentive behavior is a cross-sectional study of economics, finance and sociology. Based on domestic and international literature,this paper analyzes the influence of religious traditions on individual behavior and enterprise management be-havior, and summarizes the existing research from the role of corporate governance and social motivation, es-pecially on the financial irregularities, investment and financing behavior, earnings management behavior and the impact of charitable donation behavior, and finally put forward the relevant research difficulties and re-search prospects.