2018年《关于规范金融机构资产管理业务的指导意见》的实施，标志着我国资管行业进入统一强监管阶段，其对宏观经济运行与微观企业行为的影响成为学术界研究热点。本文系统梳理资管新规经济效应、企业风险承担测度方法、影响因素及资管新规对企业风险承担直接影响的相关文献，整合研究成果，并总结现有研究缺口。在资管新规经济效应方面，学术界形成监管有效与监管无效两种对立观点：前者认为资管新规可提升金融体系稳健性；后者则认为其可能衍生新的金融风险。在企业风险承担研究领域，现有测度方法主要围绕业绩波动、财务决策及管理层心理特征等展开；其影响因素可分为企业内部特征与外部环境两大维度，已有研究覆盖较为全面，但直接考察资管新规对企业风险承担影响的研究仍较缺乏。本文通过梳理上述领域研究进展，明确现有研究不足，为后续相关研究提供参考。

The implementation of the "Guiding Opinions on Regulating the Asset Management Business of Financial Institutions" in 2018 marked the entry of China's asset management industry into a stage of unified and strict regulation. The impact of this regulation on macroeconomic operation and micro-enterprise behavior has become a hot topic in academic research. This paper systematically reviews the literature on the economic effects of the new asset management regulations, the measurement methods of enterprise risk-taking, the influencing factors, and the direct impact of the new regulations on enterprise risk-taking. It integrates research results and summarizes the existing research gaps. In terms of the economic effects of the new regulations, the academic community has formed two opposing views: the former believes that the new regulations can enhance the stability of the financial system; the latter holds that they may give rise to new financial risks. In the field of enterprise risk-taking research, existing measurement methods mainly focus on performance volatility, financial decisions, and the psychological characteristics of management. The influencing factors can be divided into two major dimensions: internal characteristics of enterprises and external environment. Existing research covers a relatively comprehensive range, but studies directly examining the impact of the new asset management regulations on enterprise risk-taking are still relatively scarce. By reviewing the research progress in the above fields, this paper clarifies the existing research deficiencies and provides a reference for subsequent related research.