组织资本、信息技术与企业绩效关系研究

发布时间：2018-03-05 21:26

本文选题：组织资本　切入点：信息技术　出处：《新疆财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着知识经济和经济全球化的兴起，我国企业面临着更加激烈的国际和国内竞争。知识逐步取代传统生产要素（土地、劳动和资本），成为企业提高企业绩效和保持竞争优势的主要资源（Pablos，2002）。然而，许多企业不注重员工知识、信息的留存、归档，致使核心员工离开后，业务无法正常开展；忽视对企业内知识、信息的管理，企业重新花费时间来寻找或创造已有知识、信息，致使企业运营效率低下。另外，企业的账面价值与市场价值不一致，也吸引着学者们对无形资产的关注。而组织资本作为企业内知识和信息的集合，作为无形资产的重要组成部分，这些无疑让组织资本成为研究者关注的焦点。1990年以来，企业受信息技术发展的影响，尤其是以网络技术、通讯技术和计算机技术为代表的信息技术，它使企业内传递信息更快、更有效，知识共享度更高、更广泛，这极大的降低了企业内沟通合作的成本，并且企业组织资本具有独特性，，提升了企业的差异化优势。已有的针对组织资本的研究集中在以下几个领域：组织资本概念界定、评价、形成、构成要素及与企业绩效的关系，而从信息技术的角度来研究组织资本和企业绩效关系的文章很少。鉴于信息技术可以提高企业内部的信息流转速率、知识共享度，有必要研究信息技术对企业的组织资本的影响机制，即组织资本、信息技术与企业绩效三者的关系研究。本文首先对相关文献进行综述，主要综述组织资本、组织资本与企业绩效、信息技术与企业绩效三大块。之后对研究现状进行评述，进而确定自己的研究思路与方法。然后，笔者结合知识管理理论、竞争优势理论、绩效评价理论对上述问题进行分析研究，并提出相关假设。最后，笔者发放问卷，利用SPSS17.0对问卷数据进行分析，用实证方法对组织资本、信息技术与企业绩效的关系进行验证，进而得出研究结论。本文通过SPSS实证分析得出如下结论：（1）组织资本与企业绩效正相关；组织资本的五个维度（企业制度、组织结构、信息系统、知识产权和企业文化）与企业的长、短期绩效正相关。（2）信息技术与组织资本正相关；信息技术与组织资本的五个维度（企业制度、组织结构、信息系统、知识产权和企业文化）正相关。（3）信息技术与企业绩效正相关。（4）信息技术对组织资本和企业绩效的关系具有调节作用。在文章最后，笔者提出研究的局限性和研究展望。希望能为理论界、实业界添砖加瓦。
[Abstract]:With the rise of knowledge economy and economic globalization, Chinese enterprises are facing more fierce international and domestic competition. Knowledge gradually replaces the traditional factors of production. Labor and capital have become the main resources for enterprises to improve their performance and maintain their competitive advantage. However, many enterprises do not pay attention to the knowledge of employees, the retention of information, archiving, resulting in the departure of core staff, business can not be carried out normally; Neglecting the management of knowledge and information in the enterprise, the enterprise spends time again to search for or create the existing knowledge, the information causes the operation efficiency of the enterprise to be low. In addition, the book value of the enterprise is not consistent with the market value, Organizational capital, as a collection of knowledge and information in enterprises and an important component of intangible assets, undoubtedly makes organizational capital the focus of researchers' attention. Since 1990, organizational capital has become the focus of researchers' attention. Enterprises are affected by the development of information technology, especially information technology, which is represented by network technology, communication technology and computer technology. It makes the transmission of information faster and more effective, and the degree of knowledge sharing is higher and wider. This greatly reduces the cost of communication and cooperation within the enterprise, and the organizational capital of the enterprise is unique and enhances the differentiation advantage of the enterprise. The existing research on organizational capital focuses on the following areas: definition, evaluation, formation, constituent elements and the relationship between organizational capital and enterprise performance. However, there are few articles to study the relationship between organizational capital and enterprise performance from the perspective of information technology. In view of the fact that information technology can improve the rate of information flow and the degree of knowledge sharing within the enterprise, It is necessary to study the influence mechanism of information technology on organizational capital, that is, the relationship among organizational capital, information technology and enterprise performance. Organizational capital and enterprise performance, information technology and enterprise performance are three parts. Then the current research situation is reviewed, and then its own research ideas and methods are determined. Then, the author combines the theory of knowledge management, the theory of competitive advantage. Finally, the author issues a questionnaire, uses SPSS17.0 to analyze the questionnaire data, uses the empirical method to verify the relationship between organizational capital, information technology and enterprise performance. Then the conclusion of the research is drawn. Through the empirical analysis of SPSS, this paper draws the following conclusions: (1) organizational capital is positively related to enterprise performance, and the five dimensions of organizational capital (enterprise system, organizational structure, information system, intellectual property and corporate culture) and the length of enterprise. Information technology is positively related to organizational capital, information technology and organizational capital are five dimensions (enterprise system, organizational structure, information system, etc.). Intellectual property rights and corporate culture) positive correlation. 3) Information technology and firm performance positive correlation. 4) Information technology on the relationship between organizational capital and corporate performance. The author puts forward the limitations and prospects of the research and hopes to contribute to the theoretical and industrial circles.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F270.7

【参考文献】