在“文化与金融”领域，国内实证研究多聚焦于国家文化和企业文化层面，鲜有研究涉及区域文化对企业财务行为的影响。本项目以我国独特的区域文化差异和转轨经济为背景，从诚信文化的视角出发，考察区域文化对企业财务行为的影响，构建一个区域文化影响地区经济不平衡发展的理论分析框架。鉴于此，本项目在对区域诚信文化调研分析的基础上，从盈余管理、企业避税和商业信用三个方面探讨区域诚信文化对企业财务行为的影响。本项目试图回答以下三个问题:(1)区域诚信文化对企业财务行为的影响后果如何?(2)正式制度能否调节区域诚信文化对企业财务行为的影响？(3)区域诚信文化对企业财务行为产生影响的路径和作用机制。本项目的创新之处在于在揭示区域文化作为一种非正式制度对微观企业决策和行为影响后果的基础上，创新性地检验文化影响企业财务行为的作用路径，同时明晰正式制度与非正式制度的关系。

In the field of "culture and finance", most of existing domestic empirical studies focus on country culture and corporate culture, while they rarely investigate how regional culture will affect corporate financial behaviors. Therefore, based on the unique cultural diversity of different regions and transition economy in China, this project studies how regional culture influences corporate financial behaviors from the perspective of regional credibility culture. We try to construct a theory framework to analyze the unbalanced development of China's regional economy in the view of regional culture. On the basis of field study and analysis on regional credibility culture, the project examines how regional credibility culture affects corporate earnings management, tax avoidance and trade credit. This project aims to answer the following three questions: (1) How regional credibility culture impacts corporate financial behaviors? (2) Whether the improvements in formal institutions can suppress the externality of regional credibility culture? (3) In which channel can regional credibility culture impact firm's behaviors? The project sheds new light on the impact of culture on the real economy, at the same time, it reveals the relationship between formal and informal institutions.