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财务与文化的交叉和融合是近年来财务学研究的一大新动向和研究热点。本文系统地回顾财务与文化的研究现状和发展动态,特别是从国家文化、宗教、地域和社会资本四大维度总结和梳理文化对公司内部的财务政策、公司外部的股票市场、宏观层面的金融发展的影响,最后指出该领域存在的三大问题及未来研究方向。
The cross and integration of finance and culture is a new trend and hotspot in the study of finance in recent years. This article systematically reviews the research status and development of finance and culture, especially from the four dimensions of national culture, religion, region and social capital, summarizes and sorts out the influences of culture on the internal financial policies, the external stock market, the macro level of finance Development, and finally points out the three major problems in the field and the future research direction.