中文摘要：

1990年代以来，西方学者开始关注宗教对公司治理的影响，试图填补宗教与经济发展之间企业（公司）这一枢纽性环节的研究空白，明晰宗教对经济发展产生作用的微观路径。通过文献梳理，本文介绍和阐述了宗教的五大公司治理作用机制和三种具体的影响效应，分析了已有相关研究所做出的贡献以及仍存在的不足，最后指出了未来的研究机会和注意事项。

英文摘要：

Reverse knowledge transfer in international mergers and acquisitions has been a new hot issue of MNC knowledge transfer research. This paper firstly defines the connotation of reverse knowledge transfer in international mergers and acquisitions. Secondly, it systematically reviews and comments on the literature of influencing factors of reverse knowledge transfer in international mer- gers and acquisitions in aspects such as the external environment of merger parties, the main motiva- tion and characteristics, and relationship quality. Finally, it proposes an integrated framework based on the literature above-mentioned and points out the possible directions in future research.