文化差异视角下贸易便利化对文化创意企业出口绩效的影响

The Impact of Trade Facilitation on the Export Performance of Cultural and Creative Firms: From the Perspective of Cultural Differences

摘要: 文化创意产品兼具商品价值与文化内涵，其出口不仅受目的国通关效率等正式制度的影响，也受文化差异等非正式制度的制约。现有贸易便利化研究大多集中在宏观贸易流量或一般制造业企业层面，较少专门针对文化创意产业的独特属性展开分析。本文基于交易成本理论与文化折扣理论，将文化差异引入贸易便利化与企业出口绩效的分析框架，探讨二者的协同作用，并利用2016~2023年中国199家文化创意上市企业面板数据进行实证检验。研究发现：贸易便利化显著促进文创企业出口，文化距离显著抑制出口；文化距离整体上正向调节贸易便利化的促进作用，即文化差异越大，贸易便利化对企业出口的边际贡献越强，但调节效应的方向取决于文化距离的具体维度。异质性分析表明，贸易便利化的出口促进效应主要体现于非国有企业。本文从文化差异视角拓展了贸易便利化微观层面的研究边界，为优化贸易便利化改革与制定差异化跨文化策略提供了政策启示。

Abstract: Cultural and creative products embody both commercial value and cultural connotations, making their exports subject not only to formal institutions like customs efficiency in destination countries but also to informal institutions such as cultural differences. While existing studies on trade facilitation predominantly focus on macro-level trade flows or general manufacturing firms, limited attention has been paid to the distinctive attributes of the cultural and creative industries. Drawing on transaction cost theory and cultural discount theory, this paper incorporates cultural differences into the analytical framework of trade facilitation and firm export performance, examining their synergistic effects. Using panel data of 199 listed Chinese cultural and creative firms from 2016 to 2023, we find that trade facilitation significantly promotes exports, whereas cultural distance exerts a significant inhibitory effect. Notably, cultural distance positively moderates the export-enhancing effect of trade facilitation—the greater the cultural difference, the stronger the marginal contribution of trade facilitation to firm’s exports. However, the direction of this moderating effect depends on the specific dimensions of cultural distance. Heterogeneity analysis reveals that this promoting effect is concentrated among non-state-owned enterprises. By introducing the perspective of cultural differences, this paper extends the micro-level research boundary of trade facilitation and provides policy implications for optimizing trade facilitation reforms and designing differentiated cross-cultural strategies.