关系型交易对企业财务行为的影响--基于文献综述的视角  

The impact of relationship-based transaction on corporate financial behavior:a perspective of literature review

作　　者：尹卓菲 刘志远[1] 刘辰 YIN Zhuofei;LIU Zhiyuan;LIU Chen(Business School,Nankai University,Tianjin 300071,China;China Automotive Technology and Reseach Center Co,Ltd,Tianjin 300300,China)

机构地区：[1]南开大学商学院,天津300071 [2]中国汽车技术研究中心有限公司,天津300300

出　　处：《未来与发展》2021年第7期109-112,108,共5页Future and Development

基　　金：国家社会科学基金重点项目“风险承担对企业绩效的影响机制研究”(批准号:20AGL011)资助。

摘　　要：近年来,与供应、客户形成关系型交易已成为我国企业的普遍选择。本文对供应链上关系型交易影响企业财务行为的文献进行了综述,并将其内在作用机理总结为关系专用性投资机制和信息传递机制。在此基础上,本文提出未来的研究方向。这对于推进关系型交易的研究深度,厘清转型经济环境中关系型交易模式在企业财务管理中发挥的作用具有重要的理论和实践意义。In recent years,the relationship-based transaction with suppliers and customers has become a common choice of Chinese companies.This paper reviews the literature on the influence of relationship-based transactions on the financial behavior of companies in supply chain,and summarizes its internal mechanisms as relational-specific investment mechanism and information transmission mechanism.And then this paper proposes the future research direction.It is conducive to promote the research depth of relationship-based transaction and recognize the role of relational transaction mode in corporate financial management in the transitional economic environment.

关 键 词：关系型交易 财务行为 文献综述 

分 类 号：F275.1[经济管理—企业管理]