企业数字化转型与客户资源重构

企业数字化转型与客户资源重构

Enterprise Digital Transformation and Customer Resource Reconstruction

《财经研究》2023年49卷第2期 页码：110 - 124 online：2023年2月3日

作者

中：侯德帅1 , 王琪1 , 张婷婷2 , 董曼茹3

英：Hou Deshuai1, Wang Qi1, Zhang Tingting2, Dong Manru3

作者单位：1. 首都经济贸易大学 会计学院，北京 100070; 2. 华东理工大学 商学院，上海 200237; 3. 北京物资学院 信息学院，北京 101126

摘要及关键词

摘要：企业数字化转型打破了产业边界，重塑了原有竞争格局和价值创造方式，新商业模式不断涌现，随之企业的客户资源也可能会被重构。据此，文章从企业客户资源的集中度视角考察了数字化在其中的作用。研究发现，数字化转型有助于企业降低客户资源的集中度，避免对主要大客户资源的过度依赖。机制检验发现，创新驱动效应和降本减费效应是数字化转型发挥作用的关键。进一步研究发现，数字化转型对全要素生产率较低企业、年轻企业、所在地普惠金融指数较高企业和非国有企业的客户资源集中度调整的影响更为显著。拓展性研究发现，数字化转型所带来的客户资源集中度的调整，既会受大客户自身特征的影响，也会受具体数字技术类型的制约。文章的研究拓展了数字化转型与市场微观主体关系的理论研究，为数字化转型期的企业探索客户资源重构趋势及制定政策提供了经验证据。

关键词：字化转型；客户资源；集中度；大客户

Summary: Customers are the important resources of enterprises, which reflect the development potential and operational capacity of enterprises. However, when an enterprise relies too much on some major customer resources, it will lead to an increase in customer concentration, and the operating risks of the enterprise will also increase significantly. Therefore, optimizing customer resources is not only paid attention by regulatory authorities, but also the focus of theoretical and practical attention. However, the problem of enterprises relying on major customer resources is still prominent. As digital transformation breaks industrial boundaries, enhances the innovation ability of enterprises, and reshapes the original competitive pattern and value creation mode of enterprises, it may impel the reconfiguration of enterprise customer resources. Accordingly, the study finds that the implementation of digital transformation by enterprises can help to reduce the concentration of enterprise customer resources, which avoids over-reliance on major customer resources. The conclusions are still valid after using a series of robustness and endogeneity tests. The impact mechanism test reveals that digital transformation will form the innovation-driven effect and cost reduction effect, and then promote the reconfiguration of enterprise customer resources. Further research shows that the role of digital transformation is heterogeneous. The impact of digital transformation on adjusting excessive concentration of customer resources is more significant for enterprises with lower total factor productivity, younger enterprises, enterprises with higher location financial inclusion index, and non-state enterprises. The extension study finds that the adjustment of digital transformation is also restricted by the nature of major customers. When major customers are affiliated enterprises or listed enterprises, the role of digital transformation will be weakened. In addition, compared with other technologies, the application of digital technology like artificial intelligence and cloud computing can more effectively reduce the concentration of enterprise customer resources and avoid over-dependence on major customer resources. This paper expands the theoretical research of the relationship between digital transformation and market micro-subject structure, and provides empirical evidence for predicting the trend of enterprise customer restructuring and policy formulation during the digital transformation period.

Key words:digital transformation; customer resources; concentration; major customer

其他信息

DOI：10.16538/j.cnki.jfe.20221217.303

收稿日期：2022-06-01

基金项目：教育部人文社会科学研究青年基金项目（21YJC630167）

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