我国政府质量奖制度运行对企业经营绩效的影响研究

发布时间：2018-01-03 15:07

本文关键词：我国政府质量奖制度运行对企业经营绩效的影响研究　出处：《江西理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：在我国经济新常态的时代背景下,实现“四个转变”,促进我国企业提质增效将是未来我国经济发展的重要方向。政府质量奖制度作为我国质量强国的重要措施,在我国政府财政、人力的大力支持下,政府质量奖制度是否对习近平总书记提出的经济新常态四个方向的转变做出贡献,将体现于我国政府质量奖制度是否实现企业经营绩效的提升,这也是本文研究的主题。首先,本文梳理了国内外有关政府质量奖制度和企业经营绩效的研究成果,发现国外学者多数认为政府质量奖制度对企业绩效有着积极的改善作用。而我国有关政府质量奖制度的研究成果多为对国外政府质量奖制度的介绍,或者是对我国政府质量奖制度的理论分析,针对我国政府质量奖制度运行绩效的研究相对较少。大多停留于运用调查问卷获取二手数据进行描述性分析,缺少运用科学计量模型的检验。其次,本文介绍了我国政府质量奖制度运行的现状,从奖项的设立时间、评审频率、授奖名额、奖励额度四方面反映我国四个层次政府质量奖制度。同时,从理论方面分析我国政府质量奖制度与企业经营绩效的机理关系。最后,本文以2002~2012年获得政府质量奖的上市企业在1998~2015年间前后七年的数据为样本,提出研究八个预期假设,构建事件研究法和面板数据模型,验证我国政府质量奖制度对企业经营绩效的影响。实证结果显示:我国政府质量奖制度对企业经营绩效产生显著的影响。我国政府质量奖制度有助于提高企业营业总收入,降低企业销售期间费用率,但不利于提高总资产报酬率和总资产周转率,原因是我国政府质量奖制度提高了企业总资产,影响了以上数值的降低。同时,在不同企业特征中显示:在企业规模越大、股权集中度越分散、资本集中度越低、多元化程度越低的企业中,我国政府质量奖制度对企业经营绩效的提高更不显著。综合以上理论和实证分析,为促进我国政府质量奖制度对企业经营绩效的提升作用,本文提出了几点政策建议。
[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.

【学位授予单位】：江西理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F203;F279.23

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