本文選題：企業(yè)違規(guī) + 制度情境　； 參考：《外國(guó)經(jīng)濟(jì)與管理》2017年03期

【摘要】：企業(yè)違規(guī)是阻礙經(jīng)濟(jì)和社會(huì)良性發(fā)展的"毒瘤",因此,探討企業(yè)違規(guī)的前因和發(fā)生機(jī)理以便有效地防范企業(yè)違規(guī)就顯得十分必要�，F(xiàn)有研究大多關(guān)注個(gè)人層面和情境層面的前因,而忽視了更為重要的系統(tǒng)層面的制度前因。本文運(yùn)用制度失范理論,利用來(lái)自152個(gè)國(guó)家(地區(qū))2009—2015年間的面板數(shù)據(jù),著重探討作為系統(tǒng)重要組成部分的社會(huì)制度元素——政策與法律環(huán)境對(duì)企業(yè)違規(guī)的影響效應(yīng),并分析另一種社會(huì)制度元素——教育對(duì)該效應(yīng)的調(diào)節(jié)作用。主要的實(shí)證結(jié)果如下:其一,一國(guó)(地區(qū))的裙帶主義與其企業(yè)違規(guī)程度顯著正相關(guān),而政府決策透明度、法律解決糾紛的效率以及警務(wù)可靠性均與企業(yè)違規(guī)程度顯著負(fù)相關(guān)。其二,教育質(zhì)量不僅直接抑制企業(yè)違規(guī),而且顯著地正向調(diào)節(jié)了警務(wù)可靠性與企業(yè)違規(guī)程度之間的負(fù)相關(guān)關(guān)系。本文是國(guó)內(nèi)較早運(yùn)用跨國(guó)面板數(shù)據(jù)對(duì)企業(yè)違規(guī)的制度前因進(jìn)行探究的實(shí)證成果,所引入的制度失范視角在企業(yè)違規(guī)研究領(lǐng)域具有廣闊的應(yīng)用空間。本文結(jié)論對(duì)一國(guó)(地區(qū))企業(yè)違規(guī)的治理亦具有較強(qiáng)的實(shí)踐意義。
[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.
【作者單位】： 蘇州大學(xué)東吳商學(xué)院;南京大學(xué)商學(xué)院;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目(71572121,71102116) 中國(guó)博士后科學(xué)基金項(xiàng)目(2015T80538,2013M 540440)
【分類號(hào)】：F276.7;F273
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本文編號(hào)：1928473