银行股权关联有助于供应商关系交易的维系吗——基于企业内部控制调节视角的检验  

Does Bank Equity Association Help to Maintain Supplier Relationship Transactions? An Inspection Based on the Perspective of Corporate Internal Control Adjustment

作　　者：林钟高 金迪 Lin Zhong-gao;JIN Di(Anhui University of Technology, Maanshan 243002, China)

机构地区：[1]安徽工业大学商学院

出　　处：《江西财经大学学报》2019年第4期43-57,共15页Journal of Jiangxi University of Finance and Economics

基　　金：国家自然科学基金项目“基于缺陷修复视角的企业内部控制风险免疫能力强化机制研究”(71572002);国家自然科学基金项目“内部控制对关系专用性投资价值创造的传导机制研究”(71272220)

摘　　要：以2007—2016年A股上市公司为研究对象,从参股银行视角首次考察银行股权关联对企业供应商关系交易的影响及内部控制在其中的调节作用。研究发现,持股银行有助于增加企业的供应商关系交易,但其与持股比例存在先升后降的倒U型关系,而这种关系在内控质量高的企业会受到一定程度的抑制。进一步研究发现,相比于持股地方性商业银行,供应商关系交易对全国性商业银行的敏感性更强。研究表明,在转型经济社会中,过度密切的银企关系不利于供应商关系交易的维系,而健全有效的内部控制制度对企业关系缔结和契约结构的选择制衡以及风险管控具有显著作用。Taking the 2007-2016 A-share listed company as the research object, this paper examines for the first time the influence of bank equity association on the enterprises' supplier relationship transaction and the adjustment effect of internal control from the perspective of the joint-stock banks. The findings show that the joint-stock banks can help to increase the supplier relationship transaction of the enterprises, but there is an inverted U-shaped rise-fall relationship between them and the share-holding ratio, and this kind of relationship will be suppressed to a certain extent in the enterprises with higher internal control quality. The results of further study show that the supplier relationship transaction is more sensitive to national commercial banks than local commercial banks. These indicate that in the transitional economic society, the excessively close relationship between banks and enterprises is not conducive to the maintenance of the supplier relationship transactions, and a sound and effective internal control system can play a significant role in the establishing of corporate relationships, the balancing of the choice of contract structure, and the controlling of the risks.

关 键 词：内部控制 银行股权关联 供应商关系交易 

分 类 号：F224.12[经济管理—国民经济]