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论文编号：	12411
作者编号：	2120192826
上传时间：	2021/6/10 16:22:17
中文题目：	客户集中度对企业经营绩效的影响研究
英文题目：	Research on the Influence of Customer Concentration on Business Performance
指导老师：	王志红
中文关键字：	客户集中度；企业经营绩效；环境不确定性；产权性质；管理层过度自信
英文关键字：	Customer Concentration；Business Performance；Environmental Uncertainty；Ownership；Managerial Overconfidence
中文摘要：	在资源基础理论的背景下，客户这一重要资源受到越来越多的关注。面对市场竞争环境的诸多不确定性因素，为了发展稳定，企业在供应链管理上增加了投入。客户作为供应链的下游，是企业主要利益相关者，且会对企业生产经营活动产生十分重要的影响。我国的市场环境仍处于买方市场状态，很多上市公司存在少数客户的销售额占总体销售额的比例非常大的现象，这种情况下，大客户就会对企业的经营绩效产生重要影响。前人关于此主题的相关研究出现两种不同的结论，主要存在“正面影响”和“负面影响”两种关系。基于学者们的研究，本文旨在探究客户集中度对企业经营绩效的影响，并通过引入调节变量，探究企业不同的经营特点对客户集中度与企业经营绩效关系的影响。 本文在整体梳理已有文献的基础上，找寻研究的切入点，然后基于资源基础理论、动态复杂环境理论、委托代理理论等理论，提出研究假设，研究来自我国2014-2019年期间的上市公司数据，在实证研究过程中首先分析客户集中度对企业经营绩效的作用方向，进一步考虑环境不确定性、产权性质、管理层过度自信等变量对客户集中度与企业经营绩效关系的调节作用。研究的结果表明客户集中度会对企业经营绩效表现为“负面影响”，即客户集中度越高，企业经营绩效越差。在调节变量的作用方面，环境不确定性会加剧这种负向影响；相比于国有企业，非国有企业受到客户集中度对经营绩效的影响作用更为显著；管理层过度自信则是表现为会削弱客户集中度的影响作用。 本文丰富了客户集中度与企业经营绩效的相关研究，并为前人矛盾的结论提供了一定的实证依据，结合现下市场环境的特点，引入了内外部不同特性的调节变量，对不同经营特点的企业进行了分析，表明企业的内外部经营特征存在差异，客户集中度对企业经营绩效的影响也因此存在着异质性。最后，本文认为：为了实现更加良好的供应链发展趋势，政府方面，应对营造良好稳定的市场经营环境加大关注；企业也应多关注供应链管理，并根据自身的特点选择合适的客户关系，充分发挥供应链的优势，为企业生产经营活动蓄力而非增阻。
英文摘要：	Under the background of resource-based theory, customer relationship, an important resource, has been paid more and more attention. In the face of many uncertain factors of the current market competition environment of many uncertain factors, in order to have more stable development, enterprises increase investment in supply chain management. As the downstream of the supply chain, the customer is the main stakeholder of the enterprise, and will have a very important impact on the production and operation activities of the enterprise. China's market environment is still in a buyer's market. Many listed companies have a phenomenon that the sales volume of a few customers accounts for a large proportion of the total sales volume. In this case, the big customers will have an important impact on the business performance of the enterprise. Previous studies on this topic have produced two different conclusions, arguing that there are mainly two kinds of relationships between customer concentration and business performance: "positive impact" and "negative impact". Based on the research of scholars, this thesis aims to explore the effect of customer concentration on business performance, and pay attention to the influence of enterprise heterogeneity on the relationship between customer concentration and business performance through the study of moderating variables. Based on a comprehensive review of existing literature on customer concentration and business performance, this thesis looks for research entry points, and then proposes relevant research hypotheses based on resource-based theory, principal-agent theory, dynamic complex environment theory and enterprise life cycle theory. The research samples in this thesis are from the relevant financial data of China's listed companies from 2014 to 2019，which is the first analysis customer concentration in the process of empirical research on the role of enterprise operating performance direction, and further considering the moderating effect of environmental uncertainty, property right nature, management overconfidence and other variables on the relationship between customer concentration and business performance. The results of the study shows that customer concentration can manage performance for the "negative effect" of the enterprise, namely customer concentration is higher, the enterprise business performance is worse. In terms of the role of moderating variables, environmental uncertainty will exacerbate the negative impact. The higher the environmental uncertainty, the more negative the impact of customer concentration will be on business performance. Compared with state-owned enterprises, the influence of customer concentration on business performance of non-state-owned enterprises is more significant. Overconfidence of manager can weaken the influence of customer concentration. This thesis aims to enrich the customer concentration and performance of the enterprise management research, and provides some empirical basis for the previous contradictory conclusion. Combining the characteristics of the current market environment, and introducing of the internal and external variables, the regulation of different characteristics of different characteristics of enterprises are analyzed, indicating that the differences between internal and external conditions, enterprise customer concentration effects on business performance also exists heterogeneity. Finally, this thesis believes that it is urgent and imperative for the government to create a good and stable market operation environment. Enterprises should also pay more attention to supply chain management, choose the right customer relationship according to their own characteristics, give full play to the advantages of supply chain, and store power rather than increase obstacles for the production and operation activities of enterprises.
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