“文化与财务”的交叉和融合是近年来财务学研究的一大热点。宗族文化作为极具中国特色的传统文化，经数千年历史变迁而不衰，对于中国社会经济发展的影响甚为深远。大一统的制度环境和丰富的宗族文化特色，使中国成为开展“宗族文化与财务”交叉研究的理想样本。本项目基于宗族文化的符号象征——族谱和姓氏，将在国内首建体系庞大、内容丰富的宗族文化数据库，系统构建起宗族文化通过声誉约束、利益共享、风险共担三大机制影响财务行为的理论框架。本课题将分别从族谱测度的宏观视角和姓氏表征的微观视角入手，深入探究改革开放以来民营经济快速增长背后的宗族文化基因，全面考察宗族文化如何通过聚合宗族网络、嵌入管理者的价值偏好，影响民营企业的财务决策。这将是学术研究首次实现宗族文化与公司财务的深度融合，不仅可以拓展财务学的研究领域，还能够为理解经济转轨时期的文化驱动作用，及制定引导宗族文化促进实体经济发展的方针政策提供证据支持。

The linkage and integration of culture and finance is a hot issue in the research field of corporate finance recently. As one of the traditional Chinese culture, the clan culture is still showing its great impact on China's social and economic development even after the history has developed for thousands of years. Under the background of the nationally consistent institutional environment, China provides rich clan culture and makes itself an ideal sample to study “clan culture and finance”. Based on genealogy and surname which are the symbolic symbol of the clan culture, we would establish a clan culture database for the first time, and further construct the theoretical framework of “clan culture and finance”, to demonstrate the mechanisms of how the clan culture affect corporates’ financial decision: reputation restriction, benefit sharing and risk sharing. Combining the macro perspective of the genealogy and the micro view of the surnames, this project will explore the cultural gene behind the Chinese private economy’s rapid growth since the reform and opening-up. Specifically, we would comprehensively examine how the clan culture affects the corporates’ financial decision through the ways of aggregating the clan network and embedding the manager's value preference. This would be the first time to integrate clan culture and corporate finance in academic research. It would expand the field of finance research, help to understand the function of culture in driving economy during economic transition period, and also provide evidence support for the policies of guiding the clan culture to promote economy development.