摘要
为构建IT能力和企业绩效的关系,以2005-2008年"中国企业信息化500强"信息为基础,采用样本配对比较的方法,对沪深两市84家制造企业的财务表现数据进行统计分析。检验结果发现,具有较高IT能力的研究样本的总资产回报率、销售利润率和主营业务成本,都显著优于控制样本,而运营费用恰好相反。最后对结论进行详细解释和分析。
Based on Chinese top 500 enterprises＇ informationization between 2005 to 2008,using a matched-sample comparison group methodology, the authors analyze financial performance data of 84 manufacturers selected from Shanghai and Shenzhen stock markets, construct and test the association between IT capability and firm performance. Results indicate that firms with high IT capability tend to out-perform a control sample of firms on a variety of profit and cost-based performance nleasures, including return of assets, return of sales and cost of sales, but their operating expense is higher. At the end, the authors explain and analyze the results in detail.
出处
《图书情报工作》
CSSCI
北大核心
2012年第8期96-101,共6页
Library and Information Service
