物流企业客户集中度对数字化转型的影响研究

Research on the Impact of Customer Concentration on Digital Transformation inLogistics Enterprises

以2011-2022年中国A股物流业上市公司的数据为样本,文中考察了客户集中度对物流企业数字化转型的影响,并探讨了内部控制对客户集中度与数字化转型的调节作用。研究结果表明,客户集中度对物流企业数字化转型有显著的消极影响,而内部控制能够有效地抑制客户集中度与数字化转型的消极影响。进一步分析发现,在非国有企业和成长期企业中,客户集中度和数字化转型之间的消极关系更加显著。因此,建议企业在客户过于集中时,优化内部治理结构,降低经营风险,从而减少对客户的依赖程度,以提高自身抗击风险和整合资源的能力,加快数字化转型进程。

Taking the data of China's A-share listed logistics companies from 2011 to 2022 as samples,this paper explores the impact of customer concentration on the digital transformation of logistics enterprises,and discusses the moderating effect of internal control on customer concentration and digital transformation.The results show that customer concentration has a significant negative impact on the digital transformation of logistics enterprises,and internal control can effectively suppress the negative impact of customer concentration and digital transformation.Further analysis shows that the negative relationship between customer concentration and digital transformation is more significant in non-state-owned enterprises and growth-stage enterprises.Therefore,it is suggested that enterprises should optimize their internal governance structure and reduce operational risks when customers are too concentrated,so as to reduce their dependence on customers,thus improving their ability to fight risks and integrate resources,and speeding up the process of digital transformation.