中文摘要：

企业所处的外部环境对企业高管腐败行为的影响日益引起学者的关注,地区腐败作为企业所处外部环境的重要特征,对企业高管腐败行为会产生何种影响？通过手工搜集2007-2013年我国各省市地方官员腐败和上市公司高管腐败的数据后发现：地区腐败越严重,所在地区的企业高管发生腐败的可能性越高;进一步研究发现,地区腐败对民营企业高管的影响作用更加明显,而2012年开始的反腐行动尚未对地区腐败影响高管腐败产生实质的约束作用。研究有助于深化对企业高管腐败环境诱因的理论认知,同时,将政府官员腐败的经济后果拓展至企业管理层面。

英文摘要：

Scholars recently pay more attention to the effect of the external environment on the top managers＇ corruption. Then how will the regional corruption,a key character in the external environment,affect the corruption of executives？ We collect the data of regional officer corruption and the data of corporate executive corruptions of listed firms from2007 to 2013. The result shows that the top managers＇ corruption is positively associated with the regional corruption. Further study indicates that the regional corruption has greater effect on the top managers of the private firms. However,the anti-corruption movement since 2012 has no substantial effect on the above relationship. This study will enhance our understanding of the top managers＇ corruption and extend the effect of officer corruption to the firm level.