客户关系的稳定性、客户集中度与企业创新  

Customer relationship stability,customer concentration and enterprise innovation

作　　者：金静[1] 汪燕敏[2] 孙明[1] JIN Jing;WANG Yanmin;SUN Ming(Accounting Schoo,Anhui University of Finance and Economics,Bengbu 233030,China;Institute of Statistics and Applied Mathematics,Anhui University of Finance and Economics,Bengbu 233030,China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030 [2]安徽财经大学统计与应用数学学院,安徽蚌埠233030

出　　处：《重庆理工大学学报（社会科学）》2021年第9期109-120,共12页Journal of Chongqing University of Technology（Social Science）

基　　金：教育部人文社会科学研究青年基金项目“低生育水平下的中国家庭政策发展研究”(19YJCZH069)。

摘　　要：利益相关者理论认为,客户是企业重要的外部利益相关者。客户关系会对企业行为产生重要的影响。以客户集中度为切入点,研究客户关系对企业创新的影响。研究表明:客户集中度会显著抑制企业创新,而客户关系的稳定性可以缓解两者之间的抑制关系。进一步研究表明:客户信息披露得越详细,客户集中度对企业创新抑制作用越弱。研究丰富了客户关系对企业行为影响的理论研究,同时也为企业创新绩效提高提供了新视角。因此,提出如下建议:第一,客户集中在中国企业普遍存在,可以考虑分散客户,降低集中度;第二,客户关系的稳定性有益于缓解客户集中度对企业创新的抑制作用,可以选择稳定客户进行长期合作;第三,客户信息披露有利于缓解客户集中度对企业创新的抑制作用,可以适当强化客户信息披露的范围。Based on stakeholder theory,customer is an important external stakeholder and customer relationship has an important impact on enterprise behavior.Taking customer concentration as the research perspective,the paper studies the impact of customer relationship on enterprise innovation.The research showed that customer concentration can significantly restrain innovation behavior,while the stability of customer relationship can alleviate the restraint between them.Further research showed that the more detailed the customer information is disclosed,the weaker the restraint is.This paper enriches the literature on the impact of customer relationship on corporate behavior,and provides a new perspective for improving corporate innovation performance.Based on the research conclusions of this paper,the following suggestions are put forward:firstly,customer concentration is common in Chinese enterprises,so enterprises can consider dispersing customers and reducing the degree of concentration;secondly,it is beneficial to alleviate the restraint of customer concentration on enterprise innovation based on the stability of customer relationship,and enterprises can choose to stabilize customers for long-term cooperation;thirdly,based on the fact that customer information disclosure is conducive to alleviate the restraint of customer concentration on enterprise innovation,enterprises can appropriately strengthen the scope of customer information disclosure.

关 键 词：利益相关者 客户集中度 企业创新 

分 类 号：F234.3[经济管理—会计学]