CEO背景特征对企业质量成本管理影响研究  

Research on the Impact of CEO Background Characteristics on the Quality Cost Management in Enterprises

作　　者：吉家乐 JI Jiale(School of Business,Hunan Agricultural University,Changsha 410000,China)

机构地区：[1]湖南农业大学商学院,湖南长沙410000

出　　处：《商业观察》2024年第15期61-66,共6页BUSINESS OBSERVATION

摘　　要：文章选择2020—2022年在证监会2012版行业分类中的制造业全部A股上市公司作为研究对象,探讨了CEO背景特征对企业质量成本管理的影响。通过对大量企业的实证数据分析,发现CEO的背景特征,包括性别、学历、财务背景、海外背景等,与企业实施质量成本管理之间存在显著关系。研究为企业选拔和培养具有优秀背景特征的CEO,以及提升企业质量成本管理水平提供了重要的理论和实践参考。This paper selects all A-share listed companies in the manufacturing industry in the 2012 edition of the CSRC's industry classification from 2020 to 2022 as the research object,and discusses the impact of CEO background characteristics on enterprise quality cost management.Through the empirical data analysis of a large number of enterprises,this paper finds that there is a significant relationship between the background characteristics of CEOs,including gender,educational background,financial background,and overseas background,and the implementation of quality cost management by enterprises.This study provides an important theoretical and practical reference for enterprises to select and train CEOs with excellent background characteristics,as well as to improve the quality cost management level of enterprises.

关 键 词：CEO背景特征 质量成本管理 高阶梯队理论 

分 类 号：F275[经济管理—企业管理]