食品质量认证与财务绩效的关系——研发强度与竞争地位的调节作用  

The Relationship between Food Quality Certification and Financial Performance——The Moderating Effect of R&D Intensity and Competitive Position

作　　者：韩青[1] 文洪星[1] HAN Qing;WEN Hongxing(School of Economics and Management,China Agricultural University,Beijing 100083,China)

机构地区：[1]中国农业大学经济管理学院,北京100083

出　　处：《经济与管理评论》2019年第2期44-55,共12页Review of Economy and Management

基　　金：国家自然科学基金项目"基于市场导向的畜牧业标准化运行机理与绩效研究"(71573257);现代农业产业技术体系北京市生猪产业创新团队项目(BAIC02)

摘　　要：以往研究表明并非所有质量管理措施都会为企业带来卓越绩效。通过对225家农业企业的经验分析,试图回答食品质量认证是否能促进企业财务绩效提升?研究表明:食品质量认证与企业财务绩效之间存在倒U型关系,在一定临界值内食品质量认证能显著促进企业财务绩效提升,当持有4项认证证书的时候是使企业净资产收益率达到峰值的最优认证水平;研发强度和企业竞争地位对上述倒U型关系具有显著调节作用,适度提高企业研发能力能增强食品质量认证对财务绩效的促进作用,竞争优势企业实施食品质量认证对财务绩效的促进作用比竞争劣势企业更明显,但竞争优势企业的倒U型曲线上升和下降趋势比竞争劣势企业更加陡峭。Previous studies have shown that not all quality management measures would bring superior performance to enterprises.By experience analysis of 225 agricultural companies,we want to find whether food quality certification promotes financial performance.The results show that there exists"inverted U-type"relationship between them,and the food quality certification can significantly promote the financial performance under a certain threshold.Holding four certificates is the optimal level of certification when the return on equity reaches a peak.R&D intensity and the competitive position of enterprises have significant regulatory effect on the inverted U-shaped relationship.Appropriately improving R&D capabilities can enhance the role of food quality certification in promoting financial performance.The effect of food quality certification on financial performance of competitive advantage enterprises is more obvious than that of competitive disadvantage enterprises,but the upward and downward trend of inverted U-curve of competitive advantage enterprises are steeper than those of competitive inferior enterprises.

关 键 词：食品质量认证 财务绩效 研发强度 竞争地位 

分 类 号：F230[经济管理—会计学]