摘要
随着公司将大量资金投入信息技术,研究人员和企业界对于信息技术投资价值问题给予越来越多的关注。研究表明,信息技术投资并未导致公司绩效的提高,存在所谓的信息技术投资“生产率悖论”问题。利用中国上市公司的公开数据,研究了信息技术投入对公司主营收入和净利润等产出的贡献;搜集了200多家上市公司的财务数据,时间从1999-2004年;建立了三要素的经典生产函数,利用广义最小二乘法对回归方程进行估计。结果表明:公司的信息技术投资,对主营收入、净利润等绩效指标具有积极的影响。信息技术投资是一种生产性投资,对产出具有积极的贡献。
With the increasing money input into information technology, researchers and businesses begin to pay more attention to the value of information technology investment. Researches have shown that information technology investment has not lead to higher firms' performance, there exists a so--called "pro- ductivity paradox" problem. Based on public data of Chinese listed firms, this paper examines the contribution of information technology to operation income and net profit of firms. We have collected more than two hundred listed firms' public finance data covering a period from 1999 to 2004. We construct a classical three factors production function, and employ GLS method to estimate coefficients of regression function. The result of this research shows that information technology investment produces significant positive impact on operation income and net profit of firms. Information technology investment is productive investment; it contributes positively to production output.
出处
《系统管理学报》
北大核心
2008年第6期648-655,共8页
Journal of Systems & Management
关键词
信息技术投资
生产函数
上市公司
财务绩效
information technology investment
production function
listed firm
financial performance