供应链透明度对汽车制造企业绩效影响的实证研究
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中图分类号：F273.7 文献标志码：A DOI： 10.13714/j.cnki.1002-3100.2025.09.029
AnEmpirical Studyof the Impact of Supply Chain Transparencyon the Performance of Automotive Manufacturing Companies
GONG Kexin， YIN Xuehan （Zhejiang Wanli University， Ningbo 315i0o， China）
Abstract：Againsttebackdropofincreasingcompetitionintheglobalmarket，suplychainisanimprtantperspectivetounder standthebusinessmodelandstrategicdecisionsofenterprises.Iisimportanttostudysuplychaintransparencytoenhancecor porateperformance.Therefore，thispaperinvestigatestherelationshipbetweesuplychaintransparencyonfirmperformanceand themoderating roleoffinancialsubsidiesandtaxincentiveswith paneldataofA-sharelistedautomobilemanufacturingfirms from2013to2022.Theresultsofthestudyfindthatsupplychaintransparencyhasasignficantpositiveimpactonfirperfor mance;financialsubsidiesandtaxincentivesplayapositivemoderatingrolebetweesuplychain transparencyandfirperformance.Theresultsofthestudyareof geatsignificance forstrengthening suplychaintransparencyandimproving enterpriseper formance.
Key words： supply chain transparency; corporate performance； government subsidies; automobile manufacturing enterprises
0引言
随着经济全球化的深入，供应链之间的竞争早已取代企业竞争，演变为国家竞争力的代名词叫。（剩余7886字）