客户集中度对企业财务绩效的影响--基于制造业上市公司的实证研究  

The Impact of Customer Concentration on the Financial Performance of the Enterprise--Based on the Empirical Research of Listed Companies in Manufacturing Industry

作　　者：徐婧 崔维军[1] Jing Xu;Weijun Cui(Nanjing University of Information Science and Technology,Nanjing,Jiangsu,210044)

机构地区：[1]南京信息工程大学,江苏南京210044

出　　处：《管理科学与研究（中英文版）》2022年第5期201-207,共7页Management Science and Research

摘　　要：制造业企业正处于“百年未有之大变局”的新时代改革浪潮中,制造业企业上下游的众多客户也是企业得以生存的生命源泉,与企业持续发展、发展前景存在着千丝万缕的联系。尤其在商业“红海”中,制造业的产品服务不再局限于大客户,也注重于细分的市场小客户。这种客户集中度的急剧转变是否会影响其对制造业企业财务绩效的作用?本文则是以统计等技术方法对制造业的上市公司进行研究,实证证明客户集中度与企业财务绩效之间的相关关系。Manufacturing enterprises are in the new era of reform wave of"unprecedented changes in a century".Many upstream and downstream customers of manufacturing enterprises are also the source of life for enterprises to survive,and there are inextricably linked with the sustainable development and development prospects of enterprises.Especially in the"Red Sea"of commerce,manufacturing products and services are no longer limited to large customers,but also pay attention to small customers in the segmented market.Will this sharp shift in customer concentration affect its effect on financial performance of manufacturing enterprises?This paper studies listed companies in the manufacturing industry by means of statistical techniques and empirically proves the correlation between customer concentration and corporate financial performance.

关 键 词：制造业 公司治理 客户集中度 财务绩效 

分 类 号：F27[经济管理—企业管理]