企业客户信息传递与供应链风险管理:一个分析框架

Customers’Information Transfer and Supply Chain Risk Management:An Analytical Framework

结合我国供应链风险防范的重大现实需求,基于利益相关者理论和信息决策有用性理论,研究构建“宏观经济不确定性-微观客户信息集合-企业及其主要利益相关者利用客户信息进行决策”的分析框架,探讨企业供应链中客户信息传递及其影响主要利益相关者决策的机理,并提出客户信息传递促进供应链风险管理的对策。研究系统分析了当前宏观经济不确定背景下供应链中的客户信息传递,探究会计信息影响宏微观经济决策的理论和现实意义。

In response to the practical need for supply chain risk mitigation in China,we have developed an analytical framework that encompasses macroeconomic uncertainty,micro customers’information sets,and enterprises and their key stakeholders’decision-making based on customers’information on the base of stakeholder theory and the information usefulness theory for decision making.We explore the customers’information transfer within the supply chain and the mechanism of customers’information influencing key stakeholders’decision-making,and propose strategies of customers’information transfer promoting supply chain risk management.By systematically analyzing customers’information transfer in the supply chain amid current macroeconomic uncertainties,our study holds both theoretical and practical significance in understanding the influence of accounting information on macro and microeconomic decision-making.