社会信任与企业行为——基于既有文献的理论论证与证据梳理

Social Trust and Enterprise Behavior——Theory Demonstrating and Evidence Combing on the Basis of Existing Studies

社会信任有助于经济增长,而提高企业运营效率是实现经济增长的关键,因此社会信任如何影响企业的行为值得探究。本文在既有文献的基础上,对社会信任的定义、产生机制、衡量方法进行了总结,对社会信任影响企业行为的机理进行了论证;在此基础上,梳理了相关实证证据,包括社会信任对融资、商业信用模式、投资、会计信息披露、绩效以及公司治理等几个方面的影响;最后对既有研究的脉络进行了总结,并提出了未来研究展望。本文不仅对于认识社会信任影响企业行为的机理有一定积极意义,对于未来研究也有一定启发作用。

Previous studies have found that social trust is conducive to economic growth. Due to improving enterprise＇s operational efficiency is the key to economic growth, how social trust affects the behavior of enterprise is worth exploring. On the basis of existing studies, this paper summarizes the definition, the mechanism and the measurement of social trust. It also documents how social trust affects the behavior of enterprise, and summarizes some empirical evidences such as the effect of social trust on financing, business credit, investment, accounting information disclosure, performance and corporate governance. Finally, it concludes the existing studies and proposes some future prospects. This paper not only has certain positive significance for understanding the effect of social trust on enterprise behavior, but also has some implication for future research.