IT治理行为与公司绩效关系研究——基于现场调查的数据分析  

Study on Relations between IT Governance Behaviors and Company Performance——The Data from Operation Scene of Enterprise

作　　者：王凡林[1] 

机构地区：[1]首都经济贸易大学会计学院

出　　处：《经济与管理研究》2011年第11期30-36,共7页Research on Economics and Management

基　　金：教育部人文社科研究基金项目"基于高新技术企业信息化风险的人机治理模式研究"(11YJA630120);北京市教委社会科学研究计划项目"北京市高新企业信息化风险治理模式研究"(SM201110038007);北京市哲学社会科学规划项目"北京市国土资源环境会计核算体系研究"(10AbjG342)的资助

摘　　要：本文通过结构化模型提出关于企业不同IT治理行为的几个表达变量,同时对石油、采矿和金融等企业进行问卷调查,取得样本企业关于公司绩效水平的数据,在此基础上对上述数据进行统计分析和实证推导,探讨了IT治理行为与公司绩效之间的关系和规律。研究结论为:IT因素的加入增加了企业内部控制的复杂性,进而影响了企业绩效总体水平的走势;除了IT投资指标反映的效果不太显著外,其他能反映企业一般控制和应用控制的治理行为对公司绩效提高存在明显的滞后性和拖尾性;IT治理行为与公司治理行为存在互为制约和叠加效应,应根据企业的战略周期阶段,选择和加强IT治理行为。This paper gives three variables about enterprise IT governance, to study on relations between IT governance behaviors and company performance. This ultimately concluded that the implementation of enterprise IT governance and establishment of internal control system affecting on firm performance are significantly positively correlated. From the view of the influencing factors, the size of the enterprise IT investment does not increase significantly and positively be related to company performance, but the integration of IT technical resources, rational use of IT human resources, and active mo- bilization of the relationship resources between internal departments, can greatly improve the company performance. The establishment and improvement of the internal control system and the performance improvement of the company played an important role, especially in business process control and implementation of IT control, essentially to avoid the occurrence of a number of risks. IT governance behavior and corporate governance in the behavior mutual restrictions and superimpo- sition effect should select and strengthen IT governance behavior

关 键 词：IT治理 公司绩效 公司治理 

分 类 号：F272[经济管理—企业管理]