| 基于企业能力理论的IT投资绩效贡献研究 |
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| 引用本文： | 王东清,罗新星.基于企业能力理论的IT投资绩效贡献研究[J].科研管理,2010,31(2):137-146. |
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| 作者姓名： | 王东清 罗新星 |
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| 作者单位： | ;
（中南大学商学院，湖南 长沙410083） |
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| 基金项目： | 湖南省社会科学基金项目(编号:08YBB038,起止时间:2009.1~2010.6);;国家自然科学基金项目(项目批准号:70772039,起止时间:2008.1~2010.12) |
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| 摘 要： | 摘要：针对IT投资与企业绩效关系的模糊复杂性，选择IT应用管理视角探讨两者之间的关系。首先应用企业能力理论剖析了IT投资绩效形成的深层机理，引入IT能力与企业经营业绩增长之间的关系假设，进而采用来自上市公司的两配对样本进行对照研究对假设予以检验。非参数检验的结果显示，IT领先样本的ROA、ROS、OIA、OIS、OIE等收益类业绩变量要显著高于对照样本，而从反映成本控制水平的TOES和COGSS等变量在研究时窗的表现来看，IT领先样本要显著低于对照样本。这说明，IT投资转化为经营绩效是一个IT与组织其它相关资源和能力有效支持匹配即IT能力塑造的过程。
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| 关 键 词： | IT投资 企业能力 IT能力 企业绩效 |
| 收稿时间： | 2008-11-17 |
| 修稿时间： | 2009-5-4 |
Research on the performance contribution of IT investment based on the enterprise competence theory |
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| Wang Dongqing,Luo Xinxing.Research on the performance contribution of IT investment based on the enterprise competence theory[J].Science Research Management,2010,31(2):137-146. |
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| Authors: | Wang Dongqing Luo Xinxing |
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| Institution: | (School of Business， Central South University，Changsha 410083，China) |
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| Abstract: | The complexity involving relationship between IT investment and firm performance is discussed from the perspective of IT management. Based on the theory of enterprise competence,the deep-seated mechanism of firm performance arising from IT investment is analyzed and then hypothesises on the relationship between IT investment and firm performance are introduced. Two paired samples from Chinese listed companies are used to test the assumptions. Results from nonparametric tests show that all of the profit rati... |
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| Keywords: | IT investment enterprise competence IT capability firm performance |
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