ISO9000质量认证对我国企业财务绩效影响的实证研究——基于沪深上市公司的数据  

An Empirical Study on the Effect of ISO 9000 Certification on Financial Performance in China:Based on Public-listed Companies' Data

作　　者：卜祥智[1] 彭飞[2] 赵奕全[1] 

机构地区：[1]汕头大学商学院,广东汕头515063 [2]华南师范大学经济与管理学院,广东广州510006

出　　处：《汕头大学学报（人文社会科学版）》2011年第6期66-72,92-93,共7页Journal of Shantou University(Humanities and Social Sciences Edition)

基　　金：国家自然科学基金项目(70701022);教育部人文社会科学研究项目(11YJC630006;11YJC630160;09YJC630244);广东省自然科学基金项目(91515031010000152);汕头大学学术创新团队建设项目(ITC10004)

摘　　要：以1992-2005年间通过ISO9000认证的我国上市公司为样本,运用事件研究法分析了ISO9000认证对我国企业财务绩效的影响。研究结果表明ISO9000认证对企业的市场绩效(销售增长率、总资产周转率)有一定的正向影响,而对企业的盈利能力及效率(销售净利率、销售成本率)没有积极影响。原因可能是我国企业的认证动机主要是以市场为导向,企业管理者对质量管理缺乏深入的理解以及ISO9000认证的成本过高等。Based on the listed companies' financial data from Shanghai and Shenzhen Stock Exchange between 1992 and 2005,this paper examines the effect of ISO 9000 certification on the financial performance of Chinese firms,adopting the event study method.The research results show that ISO9000-certified firms have greater market performance but that the ISO9000 certification failed to improve the efficiency and profitability of the Chinese firms.The differences of our results from others is possibly due to the fact that the motive of Chinese firms' certification is mainly market-oriented and that most Chinese firms lack an in-depth understanding of qualitymanagement.Another reason is that the cost of the ISO9000 certification is high,among others.

关 键 词：质量管理 ISO9000认证 财务绩效 事件研究法 面板数据分析 

分 类 号：F406.7[经济管理—产业经济]