宗教传统、隐性规则与企业非伦理行为：基于非正式制度视角的研究

理解中国转型情境下频繁发生的企业非伦理行为，若仅局限于各种正式制度，而忽略历史演进中逐渐形成且影响深远的非正式制度，应该是不够的。因此，本项目从非正式制度视角考察宗教传统（佛教和道教）及其隐性规则对企业伦理决策与非伦理行为的影响效应和机理。综合运用案例研究、规范分析和实证方法，重点回答三个问题：（1）地区宗教环境是否对企业伦理决策与非伦理行为产生影响？其机理是什么？（2）宗教环境对企业伦理决策的影响效应是否受到正式制度的调节作用影响？也即宗教文化（非正式制度）与法律环境、公司治理（正式制度）两种不同力量之间的交互治理关系如何？（3）企业不同类型伦理决策行为引发的经济后果是什么？本研究将形成正式制度和非正式制度双重视角的企业伦理决策二元分析范式与理论框架，拓展对企业非伦理行为的理论认知；也为合理评估转型情境下我国非正式制度的治理价值提供了一个新视角。它也有望为宗教领域研究文献贡献新的知识。

To understand the frequent occurrence of corporate unethical behaviors in China’s transitions contexts, it is not enough if we just focus on formal systems but ignore different kinds of informal institutions which are shaped in the evolution of history and have profound influence. Therefore, from the perspective of informal institution, this project attends to explore the influence of religious tradition (Buddhism and Taoism) on corporate ethical decision-making and corporate unethical behaviors. Through case study, normative analysis and empirical test, this study focuses on the following three key scientific problems: (1) does religious culture produce any effects on corporate ethical decision-making? If so, what is the mechanism? (2) Whether the relationship between religious culture and corporate ethical decision-making is mediated by formal systems? That is to say, what is the interactive effect between religious culture (informal institution) and law environment, corporate governance (formal institutions) on corporate unethical behaviors? (3) What are the performance consequences of different corporate ethical or unethical behaviors? This research will establish an integrated framework about corporate ethical decision-making based on both formal and informal institutions, and thus expands our theoretical understanding on corporate unethical behaviors. It also provides a new perspective to evaluate the governance role of informal institutions in China’s transition contexts. In addition, this study will contribute some new knowledge to the field of religion research.