ISO9001质量认证和研发费用对营业收入的影响  

The Impact of ISO9001 Quality Management Certification and R&D on Operating Income

作　　者：贾婧逸 

机构地区：[1]中南财经政法大学会计学院

出　　处：《中南财经政法大学研究生学报》2015年第6期69-75,共7页Journal of the Postgraduate of Zhongnan University of Economics and Law

摘　　要：本文利用管理体系与自愿性质量认证证书公众查询体系,手工收集了A股上市公司ISO9001认证情况,并以此作为指标,来评价公司产品质量的好坏。由于公司产品质量和研发费用都与营业收入有直接的关系,因此我们试图研究ISO质量认证和研发费用对营业收入的影响具有互补效应还是替代效应。结果显示:ISO9001质量认证和公司营业收入之间有正相关关系,产品质量越好,营业收入越多;研发费用和营业收入之间也有正相关关系,研发费用越大,营业收入越多;ISO质量认证和研发费用对营业收入的影响具有互补效应。This essay collects listed companies’ ISO9001 certification status manually through the quality management system certification and voluntary public inquiry system. We assess product quality by identifying whether the companies have obtained ISO9001 certification. Most literature have already found that product quality and R&D have effects on operating income. We try to research on the impact of substitution effect or complementary effect between ISO9001 quality management certification and R&D on operating income. We find that both ISO9001 quality certification and R&D have positive effect on operating income. The effect of ISO9001 certification on operating income complements the effect of R&D on operating income.

关 键 词：ISO9001 研发费用 营业收入 

分 类 号：F273[经济管理—企业管理] F273.1[经济管理—国民经济]