臺灣博碩士論文加值系統

由於ISO 9000系列認證已於2000年改版為ISO 9001: 2000，並要求已取得者應於2003年前通過複評取得改版。國外學者Maher、Ittner et. al.、Nagar et. al.、Simmons et. al.、Sharma…等都曾以各種研究方法，發現公司取得認證對於財務績效是有益的。而國內先前相關文獻，大多以管理階層自我評量方式之問卷調查，發現公司內部管理於通過認證前與後有顯著性的改善。本研究設計採用實驗法，並運用多元迴歸分析方法，探討台灣製造產業上市公司於2002年當年度取得ISO 9001: 2000認證與未取得認證者，對其財務績效之影響。
本研究結果顯示，以稅前淨利、資產報酬率、淨值報酬率、純益率、每股盈餘作為財務績效衡量時，具有ISO 9001: 2000認證之公司的財務績效，皆優於未具有ISO 9001: 2000之公司。此結果與Flynn et al. (1995)、Simmons et al. (1999)及Heras et al. (2002)所提出的論點相符合，證實取得ISO 9001: 2000之認證，有助於公司財務績效之提升。但若以淨銷售額作為財務績效衡量時，則無顯著性差異，其原因如Beattie and Sohal (1999)與Haversjo (2000)研究認為認證之取得，僅能展現企業對於品質一致之保證，而非銷售額提升之保證。

ISO 9000 certification was modified its content and became to ISO 9001:2000 when 2000. The association asked the companies who get ISO 9000 certifications ago to update their certifications prior to 2003. Maher、Ittner et. al.、Nagar et. al.、Simmons et. al.、and Sharm found that all companies』 performances would get better after they got certification. In domestic studies、most scholars used self-administered questionnaire to research the management in companies. This study uses experimen-tation and regression to explore the association between ISO 9001:2000 certification and financial performance at the listed company in Taiwan’s manufacturing market.
The study hypothesizes that ISO 9001:2000 certification is associated with improvements across six dimensions of financial performance. These dimensions of performance are measured using growth in sales、profit margin、EPS、ROE、ROA、and net income rate. The results of the study are consistent with the hypothesized ef-fects except the growth in sales. The results consist with Flynn et al. (1995)、Sim-mons et al. (1999) and Heras et al. (2002). These verify that firms can benefit form ISO 9001:2000 certification. But while I adopted the growth in sale to weigh the performance、the result of study shows that firms can’t benefit form ISO 9001:2000 certification. The reason may be just like the research of Beattie and Sohal (1999) and Haversjo (2000) whoes thought that certification can reveal the quality of firm the same. But the certification doesn’t guarantee to bring the high sale.

中文摘要　．．．．．．．．．．．．．．．．．．．．． iii
英文摘要　．．．．．．．．．．．．．．．．．．．．． iv
誌謝辭　　．．．．．．．．．．．．．．．．．．．．． v
內容目錄　．．．．．．．．．．．．．．．．．．．．． vi
表目錄　　．．．．．．．．．．．．．．．．．．．．． viii
圖目錄　　．．．．．．．．．．．．．．．．．．．．． x
第一章　　緒論．．．．．．．．．．．．．．．．．．． 1
　　第一節　　研究背景與動機．．．．．．．．．．．． 1
　　第二節　　研究目的．．．．．．．．．．．．．．． 3
　　第三節　　研究範圍．．．．．．．．．．．．．．． 4
　　第四節　　研究架構．．．．．．．．．．．．．．． 4
第二章　　文獻探討．．．．．．．．．．．．．．．．． 6
　　第一節　　ISO 9000系列認證．．．．．．．．．．． 6
　　第二節　　非財務績效之研究．．．．．．．．．．． 9
　　第三節　　財務績效之研究．．．．．．．．．．．． 13
第三章　　研究方法．．．．．．．．．．．．．．．．． 15
　　第一節　　研究假設．．．．．．．．．．．．．．． 15
　　第二節　　研究變數及定義．．．．．．．．．．．． 17
　　第三節　　樣本與資料分析．．．．．．．．．．．． 22
第四章　　實證結果與分析．．．．．．．．．．．．．． 25
　　第一節　　基本資料分析．．．．．．．．．．．．． 25
　　第二節　　多元迴歸分析．．．．．．．．．．．．． 34
　　第三節　　迴歸分析結果．．．．．．．．．．．．． 42
第五章　　結論與建議．．．．．．．．．．．．．．．． 52
　　第一節　　研究結論與貢獻．．．．．．．．．．．． 52
　　第二節　　研究建議．．．．．．．．．．．．．．． 54
　　第三節　　研究限制與未來研究方向．．．．．．．． 55
參考文獻　．．．．．．．．．．．．．．．．．．．．． 57

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