信息化投资、IT治理与公司绩效关系研究

发布时间：2018-04-09 23:26

本文选题：信息化投资　切入点：IT治理　出处：《首都经济贸易大学》2017年硕士论文

【摘要】：随着全球经济一体化以及信息技术的快速发展,企业的生存环境不断在发生变化。为了在激烈的竞争中保持优势,越来越多的企业进行大量的信息化投资,这是企业发展的必然趋势和战略选择。然而,值得关注的一个问题是无论国内还是国外,企业的绩效并不是那么理想。所以,信息化投资问题一直是众多学者关注的热点,一些研究认为信息化投资能够提高企业绩效,而另一些研究却则得出了完全相反的结论,因此在学术界该问题尚未达成一致的结论。本文认为,企业在不断加大对信息化资产投入的基础上,还要对这些资产进行管理和整合(即加入IT治理),降低信息化投资的风险,进而有助于提高企业绩效。本文以2012-2014年中国上市公司500强为样本,采用实证研究方法探讨信息化投资、IT治理与公司绩效之间的关系。回归结果显示:(1)在不考虑IT治理水平各因素的影响时,信息化投资强度与公司绩效之间的相关系数较小,二者之间的作用并不明显。(2)IT治理与公司绩效之间的关系是显著正相关。这一结果符合本文的研究假设,也与以往的研究结论相一致。这主要是因为在IT治理的条件下,公司生产经营及管理各方面的效率能够得到提高,其运营成本也可以得到降低,进而提高公司治理的水平并带来公司绩效的增加。(3)在IT治理存在的情况下,信息化投资在一定程度上对公司绩效具有积极作用,这说明IT治理具有明显的促进作用。研究结果表明,在信息技术发展如此迅速的时代,一个公司如果投入大量的信息化资产,须在IT治理的条件下才能得到相应的回报。
[Abstract]:With the global economic integration and the rapid development of information technology, the survival environment of enterprises is constantly changing.In order to maintain the advantage in the fierce competition, more and more enterprises carry on the massive information investment, which is the inevitable trend and the strategic choice of the enterprise development.However, it is worth paying attention to whether at home or abroad, the performance of enterprises is not so ideal.Therefore, the issue of information investment has been the focus of attention of many scholars, some studies believe that information investment can improve the performance of enterprises, while others have reached a completely opposite conclusion.Therefore, the academic community has not reached an agreed conclusion on this issue.This paper holds that on the basis of increasing investment in information assets, enterprises should manage and integrate these assets (that is, join in IT governance, reduce the risk of information investment, and then help to improve the performance of enterprises.Taking the top 500 listed companies in China from 2012-2014 as a sample, this paper uses empirical research methods to explore the relationship between IT governance and corporate performance in information investment.The regression results show that the correlation coefficient between IT investment intensity and corporate performance is small, but the relationship between IT governance and corporate performance is significantly positive.This result is consistent with the hypothesis of this paper and the conclusion of previous studies.This is mainly because under the condition of IT governance, the efficiency of the production, management and management of the company can be improved, and its operating cost can also be reduced.Then improve the level of corporate governance and bring an increase in corporate performance. 3) in the presence of IT governance, information investment has a positive effect on corporate performance to a certain extent, which shows that IT governance has an obvious promoting role.The research results show that in the era of rapid development of information technology, if a company invests a large amount of information assets, it must get a corresponding return under the condition of IT governance.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F49;F275

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