信息技术投资对零售业上市公司绩效影响的研究

发布时间：2018-04-11 22:17

本文选题：信息技术投资 + 企业绩效　；参考：《安徽大学》2017年硕士论文

【摘要】：信息技术的快速发展使人们日常生活方式发生了巨大的改变。其中,改变最为明显的就是人们的购物方式,越来越多的人选择通过网购来购买自己心仪的产品。同样的产品,相比于线下的实体店,网店的价格更低。为了迎合顾客的需求和提高企业的绩效,越来越多的零售业企业选择创建购物网站和开发购物软件,信息技术投资额也越来越大,信息技术在零售业企业发展中愈发成为一项重要的生产要素。但由于"生产率悖论"的存在,信息技术投资是否能真正提高零售业企业绩效还是一个值得探讨的问题。在这样的背景下,本文提出了信息技术投资如何影响零售业企业绩效这一命题。本文选取A股零售业上市公司2011—2015年财务数据为样本,以竞争战略理论等理论机制为基础,运用规范研究和实证研究相结合的方法对信息技术投资与企业绩效关系进行分析,并根据得到的结论,对零售业上市公司如何进行信息技术投资提出建议。本文的研究主要有五个部分:第一部分为绪论。这部分的主要内容是首先对本文研究背景和研究意义进行叙述,其次对国内外关于信息技术投资与企业绩效关系的研究进行了回顾总结,然后对本文的研究思路和方法进行了介绍,最后提出本文的创新点.第二部分为相关概念及理论基础。这部分主要是对信息技术、信息技术投资、企业绩效等相关概念进行界定,并阐述了信息技术投资影响企业绩效的理论依据,主要的理论依据有资源基础观理论、竞争战略理论和互补理论等。第三部分分析零售业上市公司的现状。这部分主要对零售业行业整体的发展现状和零售业上市公司信息技术投资现状进行分析。第四部分为实证研究。本文选取2011-2015零售业上市公司财务数据为样本,运用spss19.0软件对样本数据进行多元回归分析,对得到的结果进行分析和总结。第五部分为结论的提出和展望。基于实证研究得到的结果,总结出本文的研究结论。在此基础上,对零售业上市公司如如何进行信息技术投资提供相关政策建议,并提出研究展望。本文的创新点在于以往学者关于信息技术投资与企业绩效关系的研究多是集中在制造业、电子信息业、农业等行业,可能会因为行业间的差异而导致结论不具有普适性。本文选取了零售业上市公司为研究对象,针对信息技术投资对零售业上市公司绩效的影响作出了研究与分析,开拓了关于信息技术资与企业绩效关系研究的新方向。除此之外,跟以往学者采取单一的指标衡量企业绩效不同,本文选择通过盈利能力、偿债能力、营运能力和发展能力四个方面来衡量企业的绩效,以此来探讨信息技术投资是否对这四个方面产生影响以及产生何种影响。
[Abstract]:The rapid development of information technology has dramatically changed people's daily life. Among them, the most obvious change is the way people are shopping, more and more people through online shopping to buy their favorite products. The same product, compared to the offline store, the shop price is lower. In order to meet the customer's demand and improve enterprise performance, more and more enterprises choose to create retail shopping sites and shopping software development, information technology investment is also growing, information technology has become an important factor in the development of retail enterprises. But because the "productivity paradox" exists, whether information technology investment can really to improve the performance of retail enterprises is an issue worthy of discussion. In this context, this paper puts forward the information technology investment could affect the retail business performance of this proposition in this paper. Select the A shares of retail listed companies from 2011 to 2015 financial data as the sample, with the theory of competitive strategy theory based mechanism, using the method of combining normative research and empirical research to analyze the relationship between information technology investment and enterprise performance, and according to the conclusion, how the retail listed companies of information technology investment advice. This study has five main parts: the first part is the introduction. The main content of this part is the first of this research background and research significance are described, followed by domestic and foreign about the relationship between information technology investment and enterprise performance research review, and research ideas and methods in this paper are introduced, finally the innovation of this article. The second part is the related concepts and theoretical basis. This part is mainly on information technology, information technology investment, enterprise performance etc. The definition, and expounds the impact of information technology investment theoretical basis of enterprise performance, the main theoretical basis of resource based theory, competitive strategy theory and complementary theory. The third part analyzes the current situation of retail business of listed companies. This part is mainly about the retail industry overall development situation and the present situation of information technology investment in Listed Retail the company is analyzed. The fourth part is empirical research. This paper selects 2011-2015 retail financial data of listed companies as a sample, using the spss19.0 software regression analysis on the sample data, the results obtained were analyzed and summarized. The fifth part is the conclusion and prospect. Based on the results of empirical research, summed up the conclusions of this paper study. On this basis, of retail listed companies such as how information technology investment provides relevant policy suggestions, and puts forward the research prospect. The innovation of this paper lies in previous studies about the relationship between information technology investment and enterprise performance is more focused on the manufacturing industry, electronic information industry, agriculture and other industries, may be because of the differences between industries which does not have a universal conclusion. This paper chooses the retail listed company as the research object, aiming at the impact of information technology the investment of retail listed company performance has made research and analysis, develop a new direction for research on the relationship between information technology investment and enterprise performance. In addition, with the previous scholars take a single measure of corporate performance is not the same, this paper through the choice of profitability, solvency, the four aspects of the operation ability and development ability to to measure the performance of enterprises, in order to explore the information technology investment is on the four aspects of effect and impact.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.2;F715.5;F49

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