关 键 词 :中医药文化;非正式制度;企业违规;公司治理;文化自信学科分类:经济学--金融学
中医药文化是中华优秀传统文化的重要组成部分,凝聚了系统性思维、仁爱、精诚等丰富的传统智慧与社会价值。本文从经济学视角切入,系统探讨中医药文化的当代价值,尤其是在抑制公司违规行为中扮演的角色与作用。基于此,手工整理了中医药非物质文化遗产数据,并结合大数据分析技术构建了公司周边100km、200km和300km半径内中医药文化强度指标,实证结果证实了中医药文化对企业违规行为有着显著的抑制作用。进一步分析发现,中医药文化主要通过缓解融资约束、抑制企业短视主义以及提高公司治理水平机制来抑制企业违规,而且这种积极作用在位于法制建设程度较低地区的企业以及媒体关注度较低的企业中表现更为显著。本文揭示了抑制企业违规行为中的文化力量,为文化自信的经济学阐释提供了新的证据。
Chinese medicine culture (CMC), a significant component of Chinese traditional culture, embodies the rich traditional wisdom and social values such as systematic thinking, benevolence and sincerity. From the perspective of economics, this paper systematically discusses the contemporary value of CMC, especially the role and effect of curbing corporate violations. Based on this, we manually sort out the data of the intangible cultural heritage of traditional Chinese medicine; Combining with big data analysis technology, we construct the intensity index of CMC within a radius of 100km, 200km and 300km around the company. We confirm that CMC has a significant inhibitory effect on corporate violations. Further analysis shows that the culture of traditional Chinese medicine mainly inhibits corporate violations by alleviating financing constraints, curbing corporate short-sightedness and improving the level of corporate governance, and this effect is more pronounced in enterprises located in areas with a lower degree of legal system construction, and in enterprises with a lower media attention. This paper reveals the cultural forces that inhibit corporate violations, and provides a new perspective for the economic interpretation of cultural self-confidence.