摘要
文化资本既是推动一国社会与经济发展的根本动力,也是寻找民族文化自信的关键所在。考察文化资本对企业创新的作用机理及其对各种类型企业的差异化影响,有助于解决中国经济与社会可持续发展的深层次问题。本文将以进士密度衡量的科举传统作为文化资本的替代变量,运用2003~2017年A股上市公司的数据,考察了文化资本和企业创新之间的内在关系。结果表明,文化资本确实可以促进当代中国企业的创新;进一步,这一结论在民营企业和高新技术行业中得到强化。最后,通过以董事长和总经理籍贯地进士密度衡量文化资本、排除人口流动的影响、以太平天国运动影响时长作为文化资本的工具变量、细化文化资本衡量方式等,对文化资本与企业创新之间的关系进行稳健性检验,发现本文结论仍然成立。本文结论不仅有助于我们正确地评价科举传统,挖掘传统文化资本的当代价值,而且有助于凝聚和提升民族文化自信,对推动中国经济与社会的可持续发展具有重要价值。
Cultural capital is not only the fundamental driving force to promote a country’s social and economic development,but also the key to find national cultural confidence.It is helpful to solve the deep-seated problems of sustainable development of China’s economy and society to investigate the mechanism of cultural capital on enterprise innovation and its differential influence on various types of enterprises.In this paper,the imperial examination tradition measured by Jinshi density is used as a substitute variable of cultural capital.Using the data of A-share listed companies from 2003 to 2017,the internal relationship between cultural capital and enterprise innovation is investigated.The results show that cultural capital can indeed promote the innovation of contemporary China’s enterprises;Furthermore,this conclusion is more obvious in private enterprises and high-tech industries.Finally,we test the robustness of the relationship between cultural capital and enterprise innovation by selecting the Jinshi density of the birthplace of the chairman and general manager to measure culture capital,excluding the impact of population mobility,taking the influence time of the Taiping Heavenly Kingdom movement as the instrumental variable of cultural capital,and refining the measurement method of cultural capital,and so on.The conclusion of this paper is still valid.The conclusion of this paper not only helps us to correctly evaluate the imperial examination tradition and tap the contemporary value of traditional cultural capital,but also helps to condense and enhance national cultural selfconfidence,which is of great value to promote the sustainable development of China’s economy and society.
作者
章红霞
邵悦
雷光勇
Hongxia Zhang;Yue Shao;Guangyong Lei
出处
《会计论坛》
2021年第2期142-164,共23页
Accounting Forum
基金
国家自然科学基金项目(71472041)
财政部全国会计名家工程(2017)
北京市教委-基地共建项目(2015-278)
关键词
文化资本
企业创新
科举传统
Cultural Capital
Enterprise Innovation
Imperial Examination Tradition
