信息化、内部控制对企业竞争优势的影响研究

发布时间：2018-06-09 01:38

本文选题：信息化 + 内部控制　；参考：《云南财经大学》2017年硕士论文

【摘要】：我们正处工业社会向信息社会加速转型时期,信息化正以前所未有的势头融入企业的技术、产品与管理中。企业进行信息化建设进而增强企业竞争优势的机理一直是业界和学界关注的话题。在企业中,信息化能降低成本、改善管理与决策、提高企业绩效、创造竞争优势已被研究者所证实,但多数文献表明信息化创造价值,进而获得竞争优势存在一定的机理,需要中介变量,比如信息技术能力、知识创新、组织行为、组织变革、人力资本、资源管理能力等。内部控制作为企业协调资源的系统,能否在此机理中充当中介作用角色正是本文要探索的问题。本文试图探究企业信息化、内部控制对企业竞争优势的影响机理。主要依据竞争优势理论和资源基础观,结合信息技术价值实现机理、内部控制理论研究企业信息化相关资源投入是如何增强企业竞争优势的。首先,基于文献梳理了信息化、内部控制和企业竞争优势之间的关系;通过企业竞争优势理论、内部控制理论和企业核心能力理论解释了企业信息化建设如何通过内部控制增强企业竞争优势,并提出了相关假设。然后,根据中介效应的检验步骤,通过定义变量、收集数据、建立回归模型、进行了描述性统计和回归分析和稳健性检验得出了如下结论:1.企业信息化水平与企业竞争优势正相关。即信息化水平越高,企业的竞争优势越大。2.企业信息化水平与内部控制质量正相关。即企业信息化水平越高,企业内部控制质量越好。3.企业内部控制质量与企业竞争优势正相关。即企业内部控制质量越好,企业竞争优势越明显。4.内部控制在企业信息化增强企业竞争优势过程中扮演中介作用。5.企业信息化通过内部控制的中介作用增强企业竞争优势具有产权、地区差异性。最后,本文提出了两方面建议:一方面建议企业管理者重视企业信息化建设,加强内部控制体系建设,使得企业信息化建设和内部控制建设相互渗透,共同发挥作用;另外,在企业在信息化建设进程中,建议企业与IT科技企业进行战略合作。另一方面,建议政府通过相关政策鼓励企业进行信息化建设以及信息化建设情况的披露,建立信息化建设促进平台与评估中心。
[Abstract]:We are in the industrial society to accelerate the information society transition period, the information technology is being integrated with unprecedented momentum in the enterprise technology, products and management. The mechanism of enterprise information construction to enhance the competitive advantage of enterprises has always been a topic of concern to the industry and academic circles. In enterprises, informatization can reduce cost, improve management and decision-making, improve enterprise performance and create competitive advantage. However, most literatures show that informatization can create value and then obtain competitive advantage. It needs intermediary variables, such as IT capability, knowledge innovation, organizational behavior, organizational change, human capital, resource management ability and so on. Whether internal control, as a system of coordinating resources, can act as an intermediary in this mechanism is a question to be explored in this paper. This paper attempts to explore the influence mechanism of enterprise informatization and internal control on enterprise competitive advantage. Based on the theory of competitive advantage and the view of resource base and the realization mechanism of information technology value, the internal control theory is used to study how to enhance the competitive advantage of enterprise by using the theory of internal control. First of all, based on the literature combing the information, internal control and the relationship between the competitive advantage of enterprises; through the theory of competitive advantage of enterprises, The theory of internal control and the theory of enterprise core competence explain how to enhance the competitive advantage of enterprises through internal control in the construction of enterprise informatization, and put forward some related assumptions. Then, according to the test steps of intermediary effect, by defining variables, collecting data, establishing regression model, descriptive statistics, regression analysis and robustness test, the following conclusions are obtained: 1. The level of enterprise informatization is positively related to the competitive advantage of enterprise. That is, the higher the level of informatization, the greater the competitive advantage of enterprises. 2. 2. The level of enterprise informatization is positively related to the quality of internal control. That is, the higher the level of enterprise information, the better the quality of internal control. The quality of internal control is positively related to the competitive advantage of enterprises. That is, the better the quality of internal control, the more obvious competitive advantage. 4. Internal control plays an intermediary role in the process of enterprise informatization to enhance the competitive advantage of enterprises. Enterprise informatization enhances the competitive advantage of enterprise through the intermediary function of internal control. It has property right and regional difference. Finally, this paper puts forward two suggestions: on the one hand, it is suggested that enterprise managers should attach importance to the construction of enterprise information, strengthen the construction of internal control system, so that enterprise information construction and internal control construction can infiltrate each other and play a joint role. In the process of enterprise information construction, it is suggested that the enterprise and IT technology enterprises carry out strategic cooperation. On the other hand, it is suggested that the government should encourage enterprises to carry out information construction and disclosure of information construction through relevant policies, and establish a platform and evaluation center for information construction.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270.7;F275

【参考文献】