基于婚姻与家庭视角研究公司财务行为，是近年来国内外财务学界新兴的前沿领域。中国人数千年来一直沿袭以“家文化”为核心的价值体系，不仅涵养出独特的婚姻与家庭观念，更形成了以家庭作坊为起点和主体的企业发展模式，这为从财务学视野考察婚姻、家庭的经济影响提供了天然的文化和经济场景。本项目基于劳动经济学领域丰富的文献积累，系统构建企业家婚姻和家庭因素影响公司财务行为的理论框架，全面归纳出婚姻、家庭塑造企业家价值观念，家庭成员涉入企业经营和通过婚姻扩展企业资源这三大影响机制。在此基础上，将创建多维度、多指标的地区层面和企业家个体层面的婚姻与家庭数据库，并据此从宏观视角实证检验婚姻家庭观念如何影响企业家决策，以及从微观视角深入剖析企业家的婚姻及家庭如何影响公司财务行为。本项目拟系统突破婚姻、家庭的社会学边界，实现与财务学研究的深度融合，最终获得兼具中国文化特色和中西方市场解释力的理论成果和经验证据。

There is a nascent but rapidly growing finance literature studying corporate financial behavior from the perspective of marriage and family. The “family culture”, as the core of Chinese value system, shapes their concept of marriage and family and forms a business developing model with family workshop as starting point, leaving us a natural empirical scenario to link the culture with corporate finance. It’s well documented how the entrepreneurs’ status of marriage and family influence the corporate financial behavior in this project. We develop three mechanisms from the literature of labor economics, which are entrepreneurs’ values shaped by marriage and family, management involvement of family members, and resources acquired from the marriage respectively. As the beginning, the data describing entrepreneurs’ status of marriage and family, along with the regional variables, will be collected and processed as a multi-dimensional database. We are interested in and devoted to figure out how the unique concept of marriage and family affect entrepreneurs' decision-making macroscopically, as well as how entrepreneurs' state of marriage and family affect corporate financial behavior microscopically, which would be empirically tested using the manually-collected database. This project aims to make a contribution to interdisciplinary research related to the sociology and finance, through extending the Western theories and providing evidence from Chinese market.