会计学院知识库

  新时代标注新方位，新方位孕育新使命。习近平总书记在中共十九大报告中做出“我国经济已由高速增长阶段转向高质量发展阶段”的重要论断，表明推动经济高质量发展成为当前乃至未来中国经济发展的主题。企业高质量发展作为助力实现宏观经济高质量发展重要支撑，已经成为经济学、管理学等多个领域的研究焦点。高质量发展不仅仅意味着企业规模的扩大，更涵盖了经济效益、创新能力、社会责任等多个方面的全面提升。然而，随着市场环境的变化和竞争的加剧，企业的高质量发展不仅需要关注产品与服务等内在价值的提升，还需要在供应链中建立良好的伙伴关系，以实现企业产业链各环节的协同优化。企业优化供应链管理，并积极进行风险识别与应对是当前促进企业高质量发展的关键一环。

  本文依据2010-2021年中国沪深 A 股上市企业为研究样本，基于交易成本理论、资源依赖理论、以及资产专用等理论，从供应商、客户两个角度深入剖析了供应链集中度与企业高质量发展的内在机理，并采用线性回归模型进行实证检验二者之间的相关关系。研究结果表明：供应链集中度与企业高质量发展呈负相关关系，即供应链集中度会抑制企业高质量发展。这体现了供应链集中度的“负面”效应。机制检验发现，财务柔性与战略差异会正向调节供应链集中度与企业高质量发展之间的作用关系。进一步分析发现，在不同产权结构与不同企业规模异质情况下，供应链集中度对企业高质量发展的影响具有显著差异。

  本文实证检验了供应链关系的集中程度与企业高质量发展之间的关系。在理论层面，进一步丰富了供应链战略管理理论研究，拓展了供应链集中度的经济后果研究；在实践层面，该研究有助于企业完善供应链关系管理，加强供应链企业核心竞争力，提高企业议价能力，进而推进企业实现高质量发展。

The new era marks a new orientation, and the new orientation breeds a new mission. In his report to the 19th National Congress of the Communist Party of China, General Secretary Xi Jinping made the important conclusion that "China's economy has shifted from a stage of rapid growth to a stage of high-quality development," indicating that promoting high-quality economic development has become the theme of China's economic development now and in the future. As an important support for achieving high-quality macroeconomic development, high-quality development of enterprises has become the focus of research in many fields such as economics and management. High-quality development not only means the expansion of enterprise scale but also covers the comprehensive improvement of economic benefits, innovation ability, social responsibility, and other aspects. However, with the change in the market environment and the intensification of competition, the high-quality development of enterprises not only needs to pay attention to the improvement of intrinsic value such as products and services, but also needs to establish a good partnership in the supply chain to realize the collaborative optimization of each link of the enterprise industrial chain. Optimizing supply chain management and actively identifying and responding to risks is a key link in promoting the high-quality development of enterprises.

Based on the 2010-2021 Chinese Shanghai and Shenzhen A-share listed companies as the research sample, based on transaction cost theory, resource dependence theory, and asset specificity theory, this paper deeply analyzes the internal mechanism of supply chain concentration and high-quality development of enterprises from the perspectives of suppliers and customers, and uses linear regression model to empirically test the correlation between the two. The results show that supply chain concentration is negatively correlated with the high-quality development of enterprises, that is, supply chain concentration will inhibit the high-quality development of enterprises. This reflects the 'negative' effect of supply chain concentration. The mechanism test finds that financial flexibility and strategic difference will positively regulate the relationship between supply chain concentration and the high-quality development of enterprises. Further analysis shows that the impact of supply chain concentration on the high-quality development of enterprises is significantly different in the case of different property rights structure and different enterprise scale heterogeneity.

This paper empirically tests the relationship between the concentration of supply chain relationship and the high-quality development of enterprises. At the theoretical level, it further enriches the theoretical research of supply chain strategic management and expands the research on the economic consequences of supply chain concentration. At the practical level, this research is helpful for enterprises to improve supply chain relationship management, strengthen the core competitiveness of supply chain enterprises, improve the bargaining power of enterprises, and then promote the high-quality development of enterprises.