摘要
本文基于社会嵌入性理论的研究视角,考察了社会信任与政治关系对民营企业银行贷款(贷款率、贷款成本、贷款期限)的影响,研究发现,社会信任与政治关系对民营企业银行贷款具有显著影响,且二者之间存在替代效应,但它们产生的经济后果不同。本文研究结果表明,社会信任与政治关系之类的社会资本对企业获取资源具有工具性效用,但是不同社会资本工具性效用产生的经济后果存在着显著差异,在我国转轨经济背景下,对企业社会资本的培育应予以正确的引导和制度的规范。
Based on the research perspective of social embedded theory, this essay investigates the impact that social trust and political relationship exert upon private enterprises' bank loans, including the rates, costs and terms. Research reveals that this impact is appreciable and there can be found a substitution effect. But we can see that while both social trust and political relationship influence the loans, but their economic consequences are different. According to research, we can get the conclusion that social assets, such as relationship and trust, can be utilized as tools for captures of resources. But we must make clear that different social capital will produce different economic consequences. Therefore, in the context of China's transition economy, we should develop social capital with proper guidance and institutional norms.
出处
《会计研究》
CSSCI
北大核心
2012年第8期17-24,96,共8页
Accounting Research
基金
教育部新世纪优秀人才支持计划资助项目“现代经济危机防控的财务机理与监管研究”的阶段性成果
财政部全国会计领军后备人才项目
青海民族大学昆仑学者项目的支持
