制度情境与企业违规:基于跨国面板数据的实证研究

发布时间：2018-05-24 09:02

  本文选题：企业违规 + 制度情境　； 参考：《外国经济与管理》2017年03期

【摘要】：企业违规是阻碍经济和社会良性发展的"毒瘤",因此,探讨企业违规的前因和发生机理以便有效地防范企业违规就显得十分必要。现有研究大多关注个人层面和情境层面的前因,而忽视了更为重要的系统层面的制度前因。本文运用制度失范理论,利用来自152个国家(地区)2009—2015年间的面板数据,着重探讨作为系统重要组成部分的社会制度元素——政策与法律环境对企业违规的影响效应,并分析另一种社会制度元素——教育对该效应的调节作用。主要的实证结果如下:其一,一国(地区)的裙带主义与其企业违规程度显著正相关,而政府决策透明度、法律解决纠纷的效率以及警务可靠性均与企业违规程度显著负相关。其二,教育质量不仅直接抑制企业违规,而且显著地正向调节了警务可靠性与企业违规程度之间的负相关关系。本文是国内较早运用跨国面板数据对企业违规的制度前因进行探究的实证成果,所引入的制度失范视角在企业违规研究领域具有广阔的应用空间。本文结论对一国(地区)企业违规的治理亦具有较强的实践意义。
[Abstract]:Enterprise violation is a "malignant tumor" which hinders the benign development of economy and society. Therefore, it is necessary to discuss the cause and mechanism of enterprise violation in order to prevent it effectively. Most of the existing studies focus on the antecedents at the personal and situational levels, while ignoring the more important institutional antecedents at the systemic level. Based on the theory of institutional anomie and panel data from 152 countries (regions) from 2009-2015, this paper focuses on the effects of the social system element, policy and legal environment, which is an important part of the system, on corporate irregularities. And analyze another kind of social system element-education to regulate this effect. The main empirical results are as follows: first, cronyism in a country (region) is positively correlated with the degree of violation, while the transparency of government decision-making, the efficiency of legal dispute resolution and the reliability of policing are negatively correlated with the degree of corporate violation. Second, the quality of education not only directly restrains the enterprise violation, but also positively regulates the negative correlation between the police reliability and the enterprise violation degree. This paper is an empirical result of domestic early use of transnational panel data to explore the institutional antecedents of corporate irregularities. The introduction of the system anomie perspective in the field of enterprise violations has a broad application space. The conclusion of this paper has a strong practical significance for a country (region) enterprise illegal management.
【作者单位】： 苏州大学东吴商学院;南京大学商学院;
【基金】：国家自然科学基金项目(71572121,71102116) 中国博士后科学基金项目(2015T80538,2013M 540440)
【分类号】：F276.7;F273
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本文编号：1928473