本文综述了供应链集中度对企业盈余透明度的影响研究。首先，从客户集中度与供应商集中度单向梳理了对盈余透明度的影响及作用机制，指出现有研究在“监督效应”与“合谋效应”之间存在分歧。其次，分析供应链整体集中度如何通过信息不对称、关系专用性投资等路径影响企业信息披露行为与盈余质量。最后，聚焦于“大客户兼任供应商”这一重叠身份，探讨其如何通过关联交易复杂性、利益冲突与信息协同等机制影响企业盈余透明度，为应对复杂供应链关系中的盈余管理行为提供参考。

This paper reviews the research on the impact of supply chain concentration on corporate earnings transparency. Firstly, it unidirectionally examines the influence and mechanism of customer concentration and supplier concentration on earnings transparency, pointing out the existing research divergence between the "supervisory effect" and the "collusion effect". Secondly, it analyzes how the overall supply chain concentration affects corporate information disclosure behavior and earnings quality through paths such as information asymmetry and relationship-specific investment. Finally, it focuses on the overlapping identity of "major customers also being suppliers", exploring how it influences corporate earnings transparency through complex mechanisms such as related-party transaction complexity, conflicts of interest, and information synergy, providing a reference for dealing with earnings management behaviors in complex supply chain relationships.