基于企业特征变量的质量管理实践与绩效关系的实证研究.doc

基于企业特征变量的质量管理实践与绩效关系的实证研究［摘要］质量管理实践是企业为达到质量目 标而实施的一系列管理实践与措施，对提高企业绩效 和竞争力有重要作用虽然以往研究表明质量管理实 践的硬要素和软要素对企业绩效均有影响，但对其中 的作用机制仍存有争议，并且关于企业特征变量对质 量管理实践与绩效关系的影响是现有研究所欠缺的 浙江424家制造企业的实证研究显示，质量管理实践 硬要素和软要素不仅对企业绩效有直接正向作用，还 通过质量绩效对企业绩效产生间接影响同时，企业 规模、经营范围和实施时间显著调节质量管理实践与 企业绩效间的关系，但这种影响差异在公有制企业与 非公有制企业及资本密集型企业与劳动密集型企业中 并不显著［关键词］质量管理实践；质量绩效；企业 绩效；企业特征变量• •An Empirical In vestigati on into the Relati on shipbetween QMP and Performanee? with Firm Characteristics as a Variant ?Xiong Wei Feng Xiaobin ?(School of Management, Zhejiang University, Hangzhou 310058, China)Abstract： Quality Management Practice (QMP), is a set of practices and measures that firms adopt to accomplish quality goals and plays a key role in improvi ng busi ness performs nee and competi 廿 veness. To explore the in ter nal mecha nism of the impact of QMP on business performanee, Flynn et al. have classified QMP into soft factors and hard factors. The former focuses on measures related to non?mechanism and social behaviors and others, while the latter focuses on measures related to mecha nism, process and tech no logy and others・ Though some studies have shown that both soft and hard elements of QMP affect performanee, controversy remains on their functional mechanism・ Moreover, there has been little research done on the effect of firm characteristics on QMP and performanee.?This research system a tically investigates the constitution of the soft and hard elements of QMP based on Malcolm Baldrige National Quality Award(MBNQA) Criteria. Based on an empirical study of 424 manufacturing companies in Zhejiang provinee, this paper exami nes the relati on ship betwee n QMP and performs nee with firm characteristics as a varia nt. We make use of spssmaro script which is developed by Preacher to test the mediating effect of quality performanee and by the aid of sub?group regression we examine the moderating effects of firm characteristics as a variant. The results indicate that soft and hard elements of QMP are not only positively associated with firm performa nee, but also have an in direct effect on firm performanee through quality performanee. Through the comparison test of sub?group regression coefficient, we found that: (1) Compared with the effect on smaller firms, the QMP has a greater sigrHficant moderating effect on the firm performanee of larger firms. (2) Firm size sign 讦 icantly moderates the relati on ship betwee n QMP and firm performanee. (3) The implementation time of QMP has a sign ifica nt effect on the relati on ship between QMP and performance. The earlier it implemented, the better the performanee of the firm・(4) The differences of QMP?s moderating effect on performances of publicly?owned firms and private firms, and on performances of capital?intensive firms and labour?intensive firms are not sign讦icant.?The key implications of these results are that compared to developed coun tries, firm size has d iff ere nt effects on manufacturing companies. Therefore domestic manufacturing companies need to adjust the implementation of QMP based on the firm?s characteristics・ There is no sign讦icant relation between the nature of the firm and the degree of capital intensity on the relati on ship between QMP and firm performa nee. This con firms that QMP has a certai n 〃 un iversality in the con text of China.Key words： quality management practice (QMP); quality performanee; firm performanee; firm characteristics in variant ? ?一、引言？质量管理实践(quality management practice, QMP) 是指企业为了改善质量、降低成本和提高生产率所实 施的各种管理措施和计划，也是企业提高经营绩效与 增强竞争力的重要法宝［1］。

20世纪90年代中期以 来,QMP对企业绩效的影响受到学界广泛关注o Powell 首先使用统计方法检验QMP与企业绩效的关系，发现 两者之间存在较弱的正相关关系［2］Flynn、Anderson> Ho等检验了 QMP对企业绩效的直接和间接作用，并 得出类似的研究结论［3 5］在综合以往实证研究的 基础上，Nair利用元分析方法发现QMP与绩效之间存 在稳定的正相关关系［6］为进一步探索QMP对企业 绩效的内在作用机制，有学者按照QMP的内在构成将 其划分为软要素和硬要素，这深化了 QMP内部因素的 相关研究［3,7 8］其中，QMP软要素主要指质量管 理中的非机制性及社会行为等方面的支撑性措施，如 领导承诺、供应商管理、顾客关系管理、人力资源管 理等；QMP硬要素主要指质量管理中的机制性及过程 与技术等方面的措施，如过程控制、产品设计、统计 控制等关于QMP两种要素与企业绩效关系的研究［9 10］,主要存在两类不同观点：一类强调QMP软要素 对企业绩效的重要作用，如Powell研究发现，QMP 软要素（管理层承诺、接近供应商、开放的组织、员工 授权、零缺陷意识）对企业绩效的作用比硬要素更显 著［2］；另一类更关注QMP硬要素对企业绩效的作用, 如Samson和Terziovski发现在促成质量改进和提升顾 客满意度方面，QMP硬要素对企业绩效的直接影响不 容忽视，系统的具体活动因素（过程控制程序化等）比 人力资源因素（员工的建议等）更重要［7］。

针对上述 研究结论的分歧，有学者从中介作用机制解释QMP 硬要素与软要素对企业绩效的作用大小及作用方向的 差异性［1,3,1110 Flynn等研究发现，QMP软要素通 过硬要素的中介作用进而对企业绩效产生间接影响［3］0而Kaynak将QMP划分为七个要素（管理领导、 雇员关系、培训、供应商质量管理、产品设计、质量 数据和报告、过程管理），研究结果表明，各要素均通 过质量绩效的中介作用间接影响企业财务绩效和市场 绩效［□］；李钊等也得出类似的结论［门Nair和 Sila认为，造成这些结论差异的主要原因是情境变量 的作用不同［6,12］QMP “情境论”学者如Dean、Newman等对质 量管理先驱们（如Deming、Crosby> Juran等）的QMP “普适性”观点提出质疑，研究结果发现，不同的QMP 实施情境，尤其是不同的企业特征对绩效结果存在差 异化的影响［13 14］Benson等首次实证发现，公司 类型能解释QMP实施效果的部分方差，而公司规模和 管理类型的影响并不显著［15］Hendricks和Singhal 考察了不同的企业特征变量对QMP与财务绩效关系 的调节效应，发现企业规模和经营范围影响实施QMP 的时间与成本，QMP绩效与企业技术实力和所处的市 场环境密切相关［16］。

但是，有学者进一步将影响 QMP实施的情境变量分为制度因素和权变因素两类, 发现权变因素（如公司规模、运营范围等）对QMP与 绩效关系的影响并不显著［12］由此可知，虽然学者 们非常重视QMP（或波多里奇国家质量奖框架波多里奇国家质量奖以美国原商业部长Malcolm Baldrige命名,波多里奇国家质量奖框架为组 织绩效管理与改进提供了系统的评估和观察方法，该 框架同时也是评定组织QMP实施过程与效果的重要。