政府质量奖对企业绩效的影响研究——基于广东省上市公司数据的双重差分检验  

The Impact of Government Quality Awards on Corporate Performance:A Difference-in-Differences Analysis Based on Listed Companies in Guangdong Province

作　　者：刘勇 黄婉丽 卢晓晴 LIU Yong;HUANG Wanli;LU Xiaoqing(School of Economics and Management,Dongguan University of Technology,Dongguan 523106,China)

机构地区：[1]东莞理工学院经济与管理学院,广东东莞523106

出　　处：《东莞理工学院学报》2025年第2期60-65,92,共7页Journal of Dongguan University of Technology

摘　　要：以2013—2022年获得广东省级、市级、区级政府质量奖的上市公司及相应的对照组企业作为研究对象,采用多时点双重差分法(DID模型)研究政府质量奖对企业绩效的影响,基于此对基准回归结果进行稳健性检验,以企业创新作为中介变量研究质量奖对企业绩效的作用机制。结果显示,政府质量奖对企业绩效存在显著的正向效应,并以提高创新能力的方式提升企业绩效。本文的启示是:政府应加强对质量奖励政策的宣传,提高企业的认识和参与度;积极推动企业实施质量管理,鼓励企业探索合适的实施路径;促进企业建立战略性绩效管理体系,引导企业制定切实可行的战略规划,助力企业提升核心竞争力。This study examines the impact of the Guangdong Provincial,Municipal,and District-level Government Quality Awards on the performance of listed companies using a multi-period Difference-in-Differences(DID)model over the period from 2013 to 2022.The research subjects include listed companies that received the awards and their corresponding control group companies.The study conducts robustness checks on the benchmark regression results and investigates the mechanism by which the Quality Award affects corporate performance through corporate innovation as a mediating variable.The results indicate that the Government Quality Award has a significant positive effect on corporate performance,which is enhanced by improving innovation capabilities.The implications of this study suggest that the government should strengthen the promotion of quality award policies to increase corporate awareness and participation;actively promote the implementation of quality management within companies and encourage them to explore suitable implementation paths;and facilitate the establishment of strategic performance management systems in companies,guiding them to formulate feasible strategic plans to enhance their core competitiveness.

关 键 词：政府质量奖 企业绩效 双重差分 

分 类 号：F426[经济管理—产业经济]