客户集中度对商业银行信贷管理决策的影响——以房地产公司供应链为例  

How Customer Concentration Affecting Credit Management Decision-Making in Commercial Banks——A Case Study of Real Estate Company Supply Chain

作　　者：周梅[1] 薛晓丹 杨洋 ZHOU Mei;XUE Xiao-dan;YANG Yang(School of Finance,Shanxi University of Finance and Economics,Taiyuan 030006,China)

机构地区：[1]山西财经大学金融学院,山西太原030006

出　　处：《山西财经大学学报》2020年第S02期28-30,共3页Journal of Shanxi University of Finance and Economics

摘　　要：以2012-2017年中国沪深A股房地产上市开发企业为样本,运用其披露的年度财务报表数据,结合前五大客户营业收入占比,检验了房地产上市企业的供应链客户集中度对银行信贷行为的现实影响。实证研究发现:客户集中度对银行信贷管理决策有显著影响,这一影响在国有企业中较显著,在民营企业中不显著。Using the disclosured annual financial statement data of A-share listed companies of real estate development enterprises from 2012 to 2017,combining the ratio of the top five clients’business income,this paper examined whether the customer concentration in the supply chain of listed real estate enterprises had influenced bank’s credit behaviors.Empirical study showed that customer concentration had a significant impact on bank credit management decision-making,which was more significant in state-owned enterprises,rather than private enterprises.

关 键 词：房地产企业 信贷管理决策 客户集中度 

分 类 号：F832.4[经济管理—金融学] F274