ISO9001产品质量认证对公司业绩影响

发布时间：2018-06-10 04:09

  本文选题：ISO9001 + 公司业绩　； 参考：《中南财经政法大学》2017年硕士论文

【摘要】：产品质量伴随着我们生活的方方面面,小到每一个个体消费者,大到供应链上的买卖双方,都和产品质量息息相关。中国作为世界最大的经济体,在外企走进来,中国制造走出去时,产品质量是重中之重。因此,在和国际接轨的过程中,越来越多的企业开始自愿进行ISO9001产品质量认证,希望国际化的认证标准能扩大订单、增加销售范围、提高销售额。而作为市场中的消费者,在钱包鼓起来后,开始将目光逐渐从产品价格转移到产品质量身上,这也更促使企业加强自身管理,利用产品创新力和质量来获得竞争优势。但是ISO9001究竟能否对企业业绩产生影响,产生什么样的影响,以及认证的作用机制,还缺乏相应的理论和实证研究。改革开放已走过将近40年的时间,我国作为世界上重要的经济体一直保持着高速的发展,逐渐建立起了较为完善的市场和经济体制,这为我们研究质量认证对公司业绩影响提供了很好的契机。由于ISO9001质量认证是一种自愿性的认证,因此本文将此事件看成是一个shock事件,利用PSM匹配和DID的方法研究认证本身是否会对公司的价值、费用、销售收入产生影响。同时认证也向市场释放了一种信号,使企业和消费者获得一些不易观测到的公司特征,降低市场的信息不对称,从而对公司认证获得的收益产生影响。由于认证以三年为一个期限,因此文章进一步探讨随着认证时间变长,公司通过认证所获得的收益是否会发生变化。既然认证和企业收益有关,认证能不能成为企业的竞争策略,因此,本文探究企业是否可以通过提早认证时点获得竞争优势。此外,本文也考虑了股权性质、公司信息不对称强弱、是否违规等公司内部特征,以及市场化、法律环境、所处行业等外部因素对认证所产生的影响。结合中国国家认证认可监督管理委员会平台提供的“认证认可业务信息统一查询平台”,本文手工收集了2007到2014年,共8年间全部A股上市公司ISO9001质量认证情况,验证了我国A股上市公司通过ISO9001质量认证对公司、管理者影响。研究结果表明:公司通过质量认证能够提高资产报酬率,提升销售收入,但是对公司的总费用利用率没有影响。当公司所处环境信息不对称越大时,企业通过认证所获得的收益也就越大。随着认证时间的增长,公司销售收入增长也越快;认证通过时点对公司通过认证的收益没有影响。本文利用实证方法验证了ISO9001认证对公司业绩的影响,不仅仅局限于制造行业,而是对所有行业进行了研究,扩大了研究范围。通过实证研究发现ISO9001认证不仅仅是花架子,确实提高了产品的质量,为消费者和投资者提供了更多有关产品特征的信息。通过本文的研究,为我国贸易出口的扩大,企业竞争策略的选择,和消费者信息的获取提供了相应参考价值。
[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.
【学位授予单位】：中南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F273.2

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