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俭以养德:儒家文化与高管在职消费

Frugal Tendency in Traditional Culture:Confucianism and Managers’ Perk Consumption
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摘要 儒家思想经久不衰,在当代中国的社会生活和市场交易中仍影响颇深。以明清进士数量的地域分布测度儒家文化的历史积淀,考察"俭"的价值观念对高管在职消费的影响。结果显示,儒家文化越浓厚的地区,高管的在职消费越少,在使用企业到古代印刷局的距离作为工具变量解决内生性问题后,结论依然成立。研究还发现,高管自身的节俭意识和市场较高的道德约束是两条潜在的影响渠道。此外,儒家文化的影响在民营企业、陷入经营困境的企业和分析师跟踪较少的企业中更为明显。基于文化传承视角的分析则证实,近代西方文化的传入削弱了儒家文化的积极影响。 Confucianism has a long history in China, and it still has a deep influence on the economic activities of modern society. We use the number of Jinshi in the Ming and Qing dynasties in different regions of China to measure Confucian culture and examine the impact of jian(frugality) on perk consumption. We find that the stronger the Confucian culture, the less perk consumption. Using the distance between enterprises and ancient printing centers as a tool variable to solve the endogenous problem, the conclusion remains valid. Managers’ sense of frugality and higher market moral constraints are two potential channels. Further research finds that the above effects are weaker in state-owned enterprises and enterprises subject to strong market supervision. Finally, the cultural revolution and the introduction of Western culture have weakened the positive influence of Confucian culture. This paper not only expands the research connotation of the cross-integration of culture and finance, but also provides new empirical evidence for the establishment of the guiding mode of promoting enterprise development by culture.
作者 潘越 汤旭东 宁博 PAN Yue;TANG Xu-dong;NING Bo(School of Economics,Xiamen University,Xiamen 361005,Fujian)
出处 《厦门大学学报:哲学社会科学版》 CSSCI 北大核心 2020年第1期107-120,共14页 Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金 国家自然科学基金面上项目“婚姻、家庭与公司财务行为”(71972160) 国家自然科学基金面上项目“宗族文化与公司财务行为:基于族谱与姓氏的研究”(71772155) 国家自然科学基金面上项目“圈层文化与公司财务行为:基于方言视角的研究”(71572158) 国家自然科学基金重大项目“中国制度和文化背景下公司财务政策的理论与实践研究”(71790601)。
关键词 儒家文化 节俭意识 道德约束 在职消费 Confucian culture frugality moral restraint perk consumption
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