作　　者： (林斌）; ; ;

机构地区： 中山大学管理学院

出　　处： 《中国会计评论》 2016年第3期345-380,共36页

摘　　要： 作为一种非正式制度，社会信任是市场经济持续健康运行的基础，对维护市场的有序发展具有重要意义。本文基于公司违规的视角，使用独特的调查数据，系统地分析和检验社会信任对公司违规行为的治理效应；并进一步考察在治理公司违规中，社会信任这一非正式制度与正式制度之间的互动机制。研究结果显示，社会信任与公司违规行为呈显著的负向关系，社会信任在规范公司行为方面存在“治理效应”；社会信任这一非正式制度与正式制度在治理公司违规行为上存在相互替代的关系。进一步的研究发现，政府管制削弱了社会信任对公司违规行为的治理作用；社会信任可能通过影响公司对诚信道德价值观的重视等路径，抑制公司的违规行为。本文的研究结果证实了国家进行诚信建设的重要性，也为加强企业内部诚信文化提供了经验证据。 sustain healthy market orderly As an informal institution, trust is the foundation of the market economy to and continuous development, which plays an important role in maintaining From the perspective of corporate scandals, using data from survey, this pa per analyzes and investigates the governance effect of social trust on corporate scandals, and further explores the interaction mechanisms between informal institution （social trust） andformal institution. Firstly, we demonstrate that the social trust level is negatively correlated with the corporate scandals. The social trust displays a governance effect in regulating corporates＇ behavior. Secondly, the informal institution （such as social trust） and formal in stitution are mutually replaceable in governing corporates＇ behavior. Further examination re- veals that government regulation could impair the governance effect, and also the social trust could influence on the corporate integrity, and finally reduce the corporate scandals. What＇s more, the findings support the importance of integrity construction in China, and also provide empirical evidence on strengthening the corporate integrity culture.

关 键 词： 社会信任 正式制度 公司违规

领　　域： [经济管理—金融学]