本文選題：ISO9001 + 公司業(yè)績��； 參考：《中南財經(jīng)政法大學(xué)》2017年碩士論文

【摘要】：產(chǎn)品質(zhì)量伴隨著我們生活的方方面面,小到每一個個體消費(fèi)者,大到供應(yīng)鏈上的買賣雙方,都和產(chǎn)品質(zhì)量息息相關(guān)。中國作為世界最大的經(jīng)濟(jì)體,在外企走進(jìn)來,中國制造走出去時,產(chǎn)品質(zhì)量是重中之重。因此,在和國際接軌的過程中,越來越多的企業(yè)開始自愿進(jìn)行ISO9001產(chǎn)品質(zhì)量認(rèn)證,希望國際化的認(rèn)證標(biāo)準(zhǔn)能擴(kuò)大訂單、增加銷售范圍、提高銷售額。而作為市場中的消費(fèi)者,在錢包鼓起來后,開始將目光逐漸從產(chǎn)品價格轉(zhuǎn)移到產(chǎn)品質(zhì)量身上,這也更促使企業(yè)加強(qiáng)自身管理,利用產(chǎn)品創(chuàng)新力和質(zhì)量來獲得競爭優(yōu)勢。但是ISO9001究竟能否對企業(yè)業(yè)績產(chǎn)生影響,產(chǎn)生什么樣的影響,以及認(rèn)證的作用機(jī)制,還缺乏相應(yīng)的理論和實證研究。改革開放已走過將近40年的時間,我國作為世界上重要的經(jīng)濟(jì)體一直保持著高速的發(fā)展,逐漸建立起了較為完善的市場和經(jīng)濟(jì)體制,這為我們研究質(zhì)量認(rèn)證對公司業(yè)績影響提供了很好的契機(jī)。由于ISO9001質(zhì)量認(rèn)證是一種自愿性的認(rèn)證,因此本文將此事件看成是一個shock事件,利用PSM匹配和DID的方法研究認(rèn)證本身是否會對公司的價值、費(fèi)用、銷售收入產(chǎn)生影響。同時認(rèn)證也向市場釋放了一種信號,使企業(yè)和消費(fèi)者獲得一些不易觀測到的公司特征,降低市場的信息不對稱,從而對公司認(rèn)證獲得的收益產(chǎn)生影響。由于認(rèn)證以三年為一個期限,因此文章進(jìn)一步探討隨著認(rèn)證時間變長,公司通過認(rèn)證所獲得的收益是否會發(fā)生變化。既然認(rèn)證和企業(yè)收益有關(guān),認(rèn)證能不能成為企業(yè)的競爭策略,因此,本文探究企業(yè)是否可以通過提早認(rèn)證時點獲得競爭優(yōu)勢。此外,本文也考慮了股權(quán)性質(zhì)、公司信息不對稱強(qiáng)弱、是否違規(guī)等公司內(nèi)部特征,以及市場化、法律環(huán)境、所處行業(yè)等外部因素對認(rèn)證所產(chǎn)生的影響。結(jié)合中國國家認(rèn)證認(rèn)可監(jiān)督管理委員會平臺提供的“認(rèn)證認(rèn)可業(yè)務(wù)信息統(tǒng)一查詢平臺”,本文手工收集了2007到2014年,共8年間全部A股上市公司ISO9001質(zhì)量認(rèn)證情況,驗證了我國A股上市公司通過ISO9001質(zhì)量認(rèn)證對公司、管理者影響。研究結(jié)果表明:公司通過質(zhì)量認(rèn)證能夠提高資產(chǎn)報酬率,提升銷售收入,但是對公司的總費(fèi)用利用率沒有影響。當(dāng)公司所處環(huán)境信息不對稱越大時,企業(yè)通過認(rèn)證所獲得的收益也就越大。隨著認(rèn)證時間的增長,公司銷售收入增長也越快;認(rèn)證通過時點對公司通過認(rèn)證的收益沒有影響。本文利用實證方法驗證了ISO9001認(rèn)證對公司業(yè)績的影響,不僅僅局限于制造行業(yè),而是對所有行業(yè)進(jìn)行了研究,擴(kuò)大了研究范圍。通過實證研究發(fā)現(xiàn)ISO9001認(rèn)證不僅僅是花架子,確實提高了產(chǎn)品的質(zhì)量,為消費(fèi)者和投資者提供了更多有關(guān)產(chǎn)品特征的信息。通過本文的研究,為我國貿(mào)易出口的擴(kuò)大,企業(yè)競爭策略的選擇,和消費(fèi)者信息的獲取提供了相應(yīng)參考價值。
[Abstract]:Product quality is closely related to all aspects of our life, from every individual consumer to the buyer and seller in the supply chain. As the world's largest economy, product quality is a top priority when foreign companies come in and China is made out. Therefore, in the process of international integration, more and more enterprises begin to voluntarily carry out ISO9001 product quality certification. It is hoped that the international certification standard can expand orders, increase sales scope and increase sales volume. As the consumers in the market, they begin to shift their eyes from the product price to the product quality gradually after the wallet bulges up, which also urges the enterprise to strengthen its own management and use the product innovation and quality to obtain the competitive advantage. However, whether ISO9001 can influence the enterprise performance, what kind of influence, and the mechanism of certification, there is still lack of corresponding theoretical and empirical research. After nearly 40 years of reform and opening up, China, as an important economy in the world, has maintained rapid development and gradually established a relatively perfect market and economic system. This provides a good opportunity for us to study the impact of quality certification on the performance of the company. Because ISO9001 quality certification is a kind of voluntary certification, this paper regards this event as a shock event, and studies whether the certification itself will have an impact on the company's value, cost and sales income by using the methods of shock matching and Did. At the same time, certification also sends a signal to the market, which enables enterprises and consumers to obtain some difficult to observe the company characteristics, reduce the information asymmetry in the market, thus has an impact on the earnings of corporate certification. Because the certification period is three years, this paper further discusses whether the company's income from certification will change as the certification time becomes longer. Since certification is related to enterprise income, can certification become the competitive strategy of enterprises? therefore, this paper explores whether enterprises can obtain competitive advantage through early certification. In addition, the paper also considers the internal characteristics of the company, such as the nature of equity, the asymmetry of information, the violation of rules, and the influence of external factors, such as marketization, legal environment and the industry, on the certification. Combined with the "Unified Information query platform for Certification and Accreditation Business" provided by the platform of the State Certification and Accreditation Regulatory Commission of China, this paper manually collected the ISO9001 quality certification situation of all A-share listed companies from 2007 to 2014. Verify that A-share listed companies through ISO9001 quality certification on the company, managers. The results show that: through quality certification, the company can improve the return on assets and sales income, but it has no effect on the utilization rate of the total cost of the company. When the environmental information asymmetry of the company is bigger, the enterprise gains more through the certification. As the certification time increases, the company's sales revenue increases faster; the certification time has no effect on the company's certified income. This paper uses empirical method to verify the effect of ISO9001 certification on the performance of the company, not only in the manufacturing industry, but also in all industries, expanding the scope of research. Through empirical research, it is found that ISO9001 certification is not only a flower shelf, but also improves the quality of products, and provides more information about product characteristics for consumers and investors. Through the research of this paper, it provides the corresponding reference value for the expansion of our country's trade export, the choice of enterprise competition strategy, and the acquisition of consumer information.
【學(xué)位授予單位】：中南財經(jīng)政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.51;F273.2

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