摘要
随着信息技术对组织的影响的变化,传统的信息系统价值的评估方法已不再适应新的发展。本文通过价值链将信息系统与组织的战略和业务流程结合在一起,配合平衡计分卡方法,探讨了信息系统价值评估方法。
With the development of IT industry, the impact of IT on enterprises has changed. The traditional measurement approaches can't give an effective assessment on IT. In order to set up a systematic framework toward the valuation of IT project, this paper first defines a method by using the value chain and balanced scorecard to link IT projects to strategies and business process.
出处
《审计与经济研究》
北大核心
2006年第4期93-96,共4页
Journal of Audit & Economics