本文關(guān)鍵詞：我國(guó)政府質(zhì)量獎(jiǎng)制度運(yùn)行對(duì)企業(yè)經(jīng)營(yíng)績(jī)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

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【摘要】：在我國(guó)經(jīng)濟(jì)新常態(tài)的時(shí)代背景下,實(shí)現(xiàn)“四個(gè)轉(zhuǎn)變”,促進(jìn)我國(guó)企業(yè)提質(zhì)增效將是未來(lái)我國(guó)經(jīng)濟(jì)發(fā)展的重要方向。政府質(zhì)量獎(jiǎng)制度作為我國(guó)質(zhì)量強(qiáng)國(guó)的重要措施,在我國(guó)政府財(cái)政、人力的大力支持下,政府質(zhì)量獎(jiǎng)制度是否對(duì)習(xí)近平總書記提出的經(jīng)濟(jì)新常態(tài)四個(gè)方向的轉(zhuǎn)變做出貢獻(xiàn),將體現(xiàn)于我國(guó)政府質(zhì)量獎(jiǎng)制度是否實(shí)現(xiàn)企業(yè)經(jīng)營(yíng)績(jī)效的提升,這也是本文研究的主題。首先,本文梳理了國(guó)內(nèi)外有關(guān)政府質(zhì)量獎(jiǎng)制度和企業(yè)經(jīng)營(yíng)績(jī)效的研究成果,發(fā)現(xiàn)國(guó)外學(xué)者多數(shù)認(rèn)為政府質(zhì)量獎(jiǎng)制度對(duì)企業(yè)績(jī)效有著積極的改善作用。而我國(guó)有關(guān)政府質(zhì)量獎(jiǎng)制度的研究成果多為對(duì)國(guó)外政府質(zhì)量獎(jiǎng)制度的介紹,或者是對(duì)我國(guó)政府質(zhì)量獎(jiǎng)制度的理論分析,針對(duì)我國(guó)政府質(zhì)量獎(jiǎng)制度運(yùn)行績(jī)效的研究相對(duì)較少。大多停留于運(yùn)用調(diào)查問卷獲取二手?jǐn)?shù)據(jù)進(jìn)行描述性分析,缺少運(yùn)用科學(xué)計(jì)量模型的檢驗(yàn)。其次,本文介紹了我國(guó)政府質(zhì)量獎(jiǎng)制度運(yùn)行的現(xiàn)狀,從獎(jiǎng)項(xiàng)的設(shè)立時(shí)間、評(píng)審頻率、授獎(jiǎng)名額、獎(jiǎng)勵(lì)額度四方面反映我國(guó)四個(gè)層次政府質(zhì)量獎(jiǎng)制度。同時(shí),從理論方面分析我國(guó)政府質(zhì)量獎(jiǎng)制度與企業(yè)經(jīng)營(yíng)績(jī)效的機(jī)理關(guān)系。最后,本文以2002~2012年獲得政府質(zhì)量獎(jiǎng)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(gè)預(yù)期假設(shè),構(gòu)建事件研究法和面板數(shù)據(jù)模型,驗(yàn)證我國(guó)政府質(zhì)量獎(jiǎng)制度對(duì)企業(yè)經(jīng)營(yíng)績(jī)效的影響。實(shí)證結(jié)果顯示:我國(guó)政府質(zhì)量獎(jiǎng)制度對(duì)企業(yè)經(jīng)營(yíng)績(jī)效產(chǎn)生顯著的影響。我國(guó)政府質(zhì)量獎(jiǎng)制度有助于提高企業(yè)營(yíng)業(yè)總收入,降低企業(yè)銷售期間費(fèi)用率,但不利于提高總資產(chǎn)報(bào)酬率和總資產(chǎn)周轉(zhuǎn)率,原因是我國(guó)政府質(zhì)量獎(jiǎng)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(shí),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(guó)政府質(zhì)量獎(jiǎng)制度對(duì)企業(yè)經(jīng)營(yíng)績(jī)效的提高更不顯著。綜合以上理論和實(shí)證分析,為促進(jìn)我國(guó)政府質(zhì)量獎(jiǎng)制度對(duì)企業(yè)經(jīng)營(yíng)績(jī)效的提升作用,本文提出了幾點(diǎn)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F203;F279.23

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