本文以1992~2002年中国上市公司为样本,对ISO9000认证与企业财务绩效关系进行了实证检验与分析。结果发现:通过ISO9000认证的公司在整体业绩和营运效率方面都有显著提升,但这些财务绩效指标的提升是通过ISO9000认证对公司的内部效应来实现的,并未反映在其对公司的外部效应上。研究为上市公司实施ISO9000的效果提供了经验证据,为管理者引入ISO9000的战略制定和实施提供了参考依据。 This paper takes the Chinese listed companies from 1992 to 2002 as a sample to test and analyze the relationship between ISO9000 certification and corporate financial performance. The results showed that: ISO9000 certified companies in the overall performance and operational efficiency have significantly improved, but these financial performance indicators to enhance the ISO9000 certification by the company’s internal effects to achieve, did not reflect its external effects on the company on. The research provides empirical evidence for the implementation of ISO9000 by listed companies and provides a reference for managers to introduce ISO9000 strategy formulation and implementation.