大数据系统实施对企业绩效影响的实证研究

发布时间：2018-04-01 08:45

  本文选题：IT生产率悖论　切入点：大数据　出处：《科技进步与对策》2017年16期

【摘要】：以66家实施了大数据系统的上市企业为样本对象,通过t检验和Wilcoxon秩和检验,分析大数据系统实施对企业营运绩效和盈利绩效的影响。研究结果表明,在大数据系统实施当年,企业库存周转率和销售净利率不升反降,但在系统实施后1~2年均显著增长;总资产周转率在实施当年和实施后第1年为负增长,而在实施后第2年正向增长但不显著;总资产报酬率在大数据系统实施后2年没有提升。总资产周转率和总资产报酬率在系统实施后2年均未明显提高的原因可能在于,大数据系统实施的巨额成本对企业利润具有分摊效应。
[Abstract]:Taking 66 listed enterprises that have implemented big data system as the sample object, this paper analyzes the impact of big data system implementation on the operating performance and profit performance of enterprises through t test and Wilcoxon rank sum test. The results show that the system was implemented in the current year. The turnover rate of inventory and net interest rate of sales decreased instead of rising, but increased significantly after the implementation of the system, and the turnover rate of total assets increased negatively in the year of implementation and in the first year after implementation, but not significantly in the second year after implementation. The reasons why the return on total assets did not increase two years after the implementation of big data's system, and that the turnover rate of total assets and the rate of return on total assets did not increase significantly two years after the implementation of the system, may be due to the fact that, Big data system implementation of the huge cost of corporate profits have a share effect.
【作者单位】： 中南财经政法大学工商管理学院;
【基金】：国家社会科学基金项目(14BGL001)
【分类号】：F275;F832.51
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本文编号：1694839