本文關(guān)鍵詞：我國政府質(zhì)量獎制度運行對企業(yè)經(jīng)營績效的影響研究　出處：《江西理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 政府質(zhì)量獎制度 企業(yè)特征 經(jīng)營績效 事件研究法

【摘要】：在我國經(jīng)濟新常態(tài)的時代背景下,實現(xiàn)“四個轉(zhuǎn)變”,促進我國企業(yè)提質(zhì)增效將是未來我國經(jīng)濟發(fā)展的重要方向。政府質(zhì)量獎制度作為我國質(zhì)量強國的重要措施,在我國政府財政、人力的大力支持下,政府質(zhì)量獎制度是否對習(xí)近平總書記提出的經(jīng)濟新常態(tài)四個方向的轉(zhuǎn)變做出貢獻,將體現(xiàn)于我國政府質(zhì)量獎制度是否實現(xiàn)企業(yè)經(jīng)營績效的提升,這也是本文研究的主題。首先,本文梳理了國內(nèi)外有關(guān)政府質(zhì)量獎制度和企業(yè)經(jīng)營績效的研究成果,發(fā)現(xiàn)國外學(xué)者多數(shù)認為政府質(zhì)量獎制度對企業(yè)績效有著積極的改善作用。而我國有關(guān)政府質(zhì)量獎制度的研究成果多為對國外政府質(zhì)量獎制度的介紹,或者是對我國政府質(zhì)量獎制度的理論分析,針對我國政府質(zhì)量獎制度運行績效的研究相對較少。大多停留于運用調(diào)查問卷獲取二手數(shù)據(jù)進行描述性分析,缺少運用科學(xué)計量模型的檢驗。其次,本文介紹了我國政府質(zhì)量獎制度運行的現(xiàn)狀,從獎項的設(shè)立時間、評審頻率、授獎名額、獎勵額度四方面反映我國四個層次政府質(zhì)量獎制度。同時,從理論方面分析我國政府質(zhì)量獎制度與企業(yè)經(jīng)營績效的機理關(guān)系。最后,本文以2002~2012年獲得政府質(zhì)量獎的上市企業(yè)在1998~2015年間前后七年的數(shù)據(jù)為樣本,提出研究八個預(yù)期假設(shè),構(gòu)建事件研究法和面板數(shù)據(jù)模型,驗證我國政府質(zhì)量獎制度對企業(yè)經(jīng)營績效的影響。實證結(jié)果顯示:我國政府質(zhì)量獎制度對企業(yè)經(jīng)營績效產(chǎn)生顯著的影響。我國政府質(zhì)量獎制度有助于提高企業(yè)營業(yè)總收入,降低企業(yè)銷售期間費用率,但不利于提高總資產(chǎn)報酬率和總資產(chǎn)周轉(zhuǎn)率,原因是我國政府質(zhì)量獎制度提高了企業(yè)總資產(chǎn),影響了以上數(shù)值的降低。同時,在不同企業(yè)特征中顯示:在企業(yè)規(guī)模越大、股權(quán)集中度越分散、資本集中度越低、多元化程度越低的企業(yè)中,我國政府質(zhì)量獎制度對企業(yè)經(jīng)營績效的提高更不顯著。綜合以上理論和實證分析,為促進我國政府質(zhì)量獎制度對企業(yè)經(jīng)營績效的提升作用,本文提出了幾點政策建議。
[Abstract]:In the new normal economy in China under the background of the times, to achieve the "Four Transformations", the enterprises in our country to promote quality and efficiency will be an important direction of China's future economic development. As an important measure of quality power of our country government quality award system in our government finance, vigorously support the human, contribute to change the government quality award system is put forward to the general secretary Xi Jinping's new economic norm in four directions, will be reflected in our government quality award system is to achieve the business performance improvement, which is also the theme of this paper. Firstly, this paper summarizes the research results of domestic and foreign relevant government quality award system and business performance, found most foreign scholars think that the government quality award system plays a positive role in improving the performance of enterprises. The research results of China's relevant government quality award system to the foreign system of Government Quality Award Introduction, or analysis of the quality award of our country's government system theory, according to the research of performance quality award system of our government is relatively few. Mostly stay in the use of the questionnaire for secondary data were analyzed by descriptive analysis, the lack of scientific test by using the econometric model. Secondly, this paper introduces the present situation of the operation of China's government quality award system from the time of establishment, award, review frequency, four award places, the reward amount reflects China's quality award of four levels of government system. At the same time, analysis of the relationship between the mechanism of China's government quality award system and corporate performance from the theoretical aspects. Finally, this paper takes 2002~2012 years to obtain government quality award in the data of seven listed companies in the years before and after 1998~2015 as samples, put forward eight research hypotheses, constructs the event study method and panel data model to verify the government quality award in China system on Enterprises Influence of business performance. The empirical results show that: the Chinese government quality award system has a significant impact on business performance. The Chinese government quality award system is helpful to improve the enterprise total operating income, reduce the sales expense ratio, but is not conducive to improving the rate of return on total assets and total assets turnover, the reason is our country the government quality award system increases the total assets of the enterprise, reduce the influence of the above values. At the same time, display in different enterprise characteristics: the enterprise scale is larger, more dispersed ownership concentration, lower capital concentration, the lower the degree of diversification of enterprises, improve our government quality award system on business performance it is not significant. Based on the above theory and empirical analysis, in order to promote the government quality award system in China on business performance improvement, this paper puts forward some policy suggestions.

【學(xué)位授予單位】：江西理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F203;F279.23

【參考文獻】

相關(guān)期刊論文 前10條

1 張志強;朱偉;;世界三大質(zhì)量獎簡析[J];中國質(zhì)量;2015年12期

2 李玲;陳曉;溫德成;;省長質(zhì)量獎對企業(yè)財務(wù)績效影響的實證研究[J];標準科學(xué);2015年08期

3 呂杰;溫德成;張亞競;徐光香;;企業(yè)推行卓越績效模式的變化——以山東省政府質(zhì)量獎獲獎企業(yè)為例[J];華東經(jīng)濟管理;2015年08期

4 項喧;熊偉;;基于卓越績效模式的企業(yè)管理創(chuàng)新與質(zhì)量獎研究——以浙江省為例[J];科技管理研究;2015年08期

5 余洪斌;徐敏;;美國國家質(zhì)量獎評價標準變化分析[J];中國質(zhì)量技術(shù)監(jiān)督;2015年04期

6 彭曉潔;高夢捷;;基于因子分析法的農(nóng)業(yè)類上市公司經(jīng)營績效評價[J];財經(jīng)問題研究;2014年11期

7 項潤;;政府質(zhì)量獎,質(zhì)監(jiān)局的坎或龍門(上)[J];企業(yè)研究;2014年03期

8 彭凱;沈烽;;為質(zhì)量而戰(zhàn)——全球三大質(zhì)量獎縱覽[J];質(zhì)量與認證;2014年01期

9 熊偉;王娟麗;;政府質(zhì)量獎實施效果及其對企業(yè)績效的影響機理研究——基于浙江省424家企業(yè)調(diào)查的實證分析[J];宏觀質(zhì)量研究;2013年02期

10 項潤;;政府質(zhì)量獎,國家興衰的脈門[J];企業(yè)研究;2013年11期

相關(guān)碩士學(xué)位論文 前1條

1 張鵬;基于卓越績效模式的質(zhì)量經(jīng)營對組織績效影響機理研究[D];浙江大學(xué);2012年

，

本文編號：1374400