供应商与客户集中度对企业商业信用的影响研究

Research on the Impact of Concentration of Suppliers and Customers on Business Credit

基于我国体育用品上市公司2010-2018年面板数据,同时从客户和供应商集中程度两个方面检验集中程度对核心企业商业信用使用的影响。研究结果支持竞争理论,客户企业集中程度越高,核心企业为客户企业提供越多的商业信用,供应商企业集中程度越高,核心企业占用的供应商企业的商业信用越少。供应链企业存在商业信用转移,客户企业集中程度会显著提高核心企业对供应商商业信用的占用程度。本研究丰富了商业信用的研究内容,同时为企业更有效的利用供应链商业信用提供了理论指导。

Based on the panel data of China's listed sporting equipment companies from 2010 to 2018,the influence of the degree of concentration on the use of commercial credit of core enterprises is tested from the two aspects of the degree of concentration of customers and suppliers.The research results support the competition theory.The higher the degree of customer concentration,the more commercial credit the core enterprise provides to the customer enterprise;the higher the degree of supplier concentration,the less commercial credit the core enterprise occupies for the supplier enterprise.There is commercial credit transfer in supply chain enterprises,and the degree of customer concentration will significantly improve the use of commercial credit by core enterprises.This study enriches the research content of business credit and provides theoretical guidance for enterprises to make more effective use of supply chain business credit.