客户关系管理与营运资本决策研究述评及未来展望  

A literature review and prospects of customer relationship management and working capital decision

作　　者：李姝[1,2] 田马飞 李钰莹 林晋[1] LI Shu;TIAN Mafei;LI Yuying;LIN Jin(School of Business,Nankai University,Tianjin 300071,China;China Academy of Corporate Governance,Nankai University,Tianjin 300071,China)

机构地区：[1]南开大学商学院,天津300071 [2]中国公司治理研究院,天津300071

出　　处：《未来与发展》2021年第8期77-83,共7页Future and Development

基　　金：国家社会科学基金重点项目:企业技术创新与现金资产配置的动态耦合机制及产业升级效应研究(项目编号:20AGL012)。

摘　　要：随着外部市场环境的重大变化,客户作为经营活动中重要的利益相关者对于企业营运资本决策的影响受到了理论界与实务界的普遍关注。本文总结了客户与企业间关系的理论基础,厘清了营运资本决策联接客户与企业间经济关系的桥梁作用,揭示了客户关系管理影响营运资本决策之机制。从5个方面,提炼了未来的研究方向,并构建了“创新-客户-营运资本”三位一体的协同发展理论研究框架,既为我国学者提供关于客户管理与营运资本决策的前沿文献资料,也为未来研究提供指引,拓宽客户关系与营运资本决策研究的视野,进一步推动客户关系与营运资本决策协同发展的深入研究。With significant changes in external market environment,customer as an important stakeholder affecting working capital decision has been paid more attention.In this paper,we summarize the basic theories of the relationship between customers and enterprises and point out working capital is a bridge between business and customers.Furthermore,we analyze and reveal the mechanisms of customer relationship management affecting working capital decision.From five aspects,we have refined the direction of future research.And a research framework of"innovation-customer-working capital"is constructed.Through this paper,we hope not only provide cutting-edge literature for scholars but also guidelines for future research.We need to broaden research vision and further promoting the in-depth study of the coordinated development of customer relationship and working capital decisions.

关 键 词：客户关系管理 营运资本决策 供应链 创新 

分 类 号：F270[经济管理—企业管理]