供应商集中度与商业信用的关系:基于高管特征的调节作用  

Relationship between supplier concentration and commercial credit:based on the moderating effect of executive characteristics

作　　者：李艳多 吴彦瑾 LI Yanduo;WU Yanjin(School of Business Administration,Liaoning Technical University,Huludao 125105,China)

机构地区：[1]辽宁工程技术大学工商管理学院,辽宁葫芦岛125105

出　　处：《辽宁工程技术大学学报(社会科学版)》2025年第2期102-110,共9页Journal of Liaoning Technical University(Social Science Edition)

基　　金：教育部人文社科规划基金项目(21YJAZH012);辽宁省财政厅项目(22C001)。

摘　　要：针对供应商集中度与商业信用的关系问题,以2014—2022年沪深两市制造业企业为研究样本,采用实证研究的方法,分析供应商集中度与商业信用的关系。研究表明:供应商集中度与商业信用规模、商业信用期限均存在倒“U”型关系。高管平均年龄在供应商集中度与商业信用期限之间发挥正向调节作用。高管平均任期在供应商集中度与商业信用规模之间发挥正向调节作用;高管平均任期在供应商集中度与商业信用期限之间发挥正向调节作用。研究结论为企业获取商业信用、拓宽融资渠道、缓解资金压力提供参考。Regarding the relationship between supplier concentration and commercial credit,this study takes manufacturing enterprises in the Shanghai and Shenzhen stock markets from 2014 to 2022 as samples and uses empirical research methods to analyze the relationship between supplier concentration and commercial credit.Research shows that there is an inverted“U”-shaped relationship between supplier concentration,commercial credit scale,and commercial credit term.The average age of executives plays a positive moderating role between supplier concentration and commercial credit terms.The average tenure of executives plays a positive moderating role between supplier concentration and commercial credit scale;The average tenure of executives plays a positive moderating role between supplier concentration and commercial credit terms.The research conclusion provides reference for enterprises to obtain commercial credit,expand financing channels,and alleviate financial pressure.

关 键 词：供应商集中度 商业信用规模 商业信用期限 高管平均年龄 高管平均任期 

分 类 号：F230[经济管理—会计学]