摘要
基于信息资源促进观、企业资源观和企业资源互补理论,选取2012-2016年沪深A股制造业上市公司作为样本,分析信息技术投资、R&D投入对制造业企业绩效的影响。研究结果表明:信息技术投资和R&D投入对企业财务绩效、创新绩效均有显著的正向影响;研发投入越高的企业,其信息技术投资对企业财务绩效的正向影响越大。
Based on the information resource promotion view,enterprise resource view and enterprise resource complementarity theory,this paper takes Shanghai and Shenzhen A-share manufacturing listed companies from 2012 to 2016 as samples to analyze the impact of information technology investment and R&D investment on the performance of manufacturing enterprises.The results show that information technology investment and R&D investment have a significant positive impact on financial performance and innovation performance of enterprises;the higher R&D investment,the greater the positive impact of information technology investment on financial performance of enterprises.
作者
宋迎春
杨文昳
SONG Yingchun;YANG Wenyi(School of Economics and Management,Hubei Univ.of Tech.,Wuhan 430068,China)
出处
《湖北工业大学学报》
2019年第6期34-39,共6页
Journal of Hubei University of Technology
基金
湖北省教育厅2017年度科研计划项目(D20171401)
关键词
新一代信息技术投资
R&D投入
制造企业
企业绩效
new generation information technology investment
R&D investment
manufacturing enterprise
enterprise performance