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革命文化的时代价值:来自长征精神抑制企业违规的证据

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革命文化与精神是中国人民前进的强大精神动力,却鲜有研究探讨其将如何引导企业微观行为.本文聚焦长征精神这一代表性革命文化,利用长征胜利80周年系列弘扬伟大长征精神活动构建自然实验.通过双重差分方法检验发现,在2016年及后续期间,位于红军长征景点地区企业违规行为显著减少,表明长征精神抑制了企业违规行为.机制检验发现,长征精神从引导企业文化建设与提高外部利益相关者期望两条路径对违规行为产生抑制作用.进一步研究中,发现违规类型、高管年龄、企业外部监督环境与产权性质均会对该效应产生异质性影响.本文提供了长征精神这一革命文化影响企业行为的经验、微观证据,丰富了坚持中国特色社会主义文化发展道路的优秀范例.
The Contemporary Significance of Revolutionary Culture:Evidence from the Suppression of Corporate Misconduct by the Long March Spirit
Revolutionary culture and spirit are powerful spiritual driving forces for the advancement of the Chinese people.However,few studies explore their impact on corporate activities and decisions.Focusing on the representative revolutionary culture of the Long March spirit,this paper constructs a natural experiment using a series of activities commemorating the 80th anniversary of the Long March victory.Using the difference-in-differences method,it finds that after 2016,there was a significant decrease in corporate misconduct at scenic Long March spots,indicating that the Long March spirit suppressed corporate misconduct.The mechanism test concludes that the Long March spirit mitigates corporate violations by guiding the construction of corporate culture and elevating the expectation of external stakeholders.Further examinations indicate that the type of violation,the age of the executive,the external supervision environment of the company,and the nature of property rights exert a heterogeneous impact on the documented effects.This study provides empirical evidence on the positive impact of the revolutionary culture of the Long March spirit on corporate activities and implications for adhering to a socialist cultural development path with Chinese characteristics.

revolutionary cultureLong March spiritcorporate misconductinternal control

吴武清、洪振瀚

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中国人民大学商学院 北京市海淀区中关村大街59号 100872

革命文化 长征精神 企业违规 内部控制

国家自然科学基金面上项目国家自然科学基金面上项目

7237420171871216

2024

世界经济
中国世界经济学会,中国社会科学院世界经济与政治研究所

世界经济

CSTPCDCSSCICHSSCD北大核心
影响因子:2.733
ISSN:1002-9621
年,卷(期):2024.47(3)
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