IT投资类型与企业盈利能力——中国上市公司的实证研究  

Impacts of IT Investment Types on Firm Profitability -An Empirical Study on Chinese Listed Companies

作　　者：李铧汶[1] 郭迅华[1] 

机构地区：[1]清华大学经济管理学院,北京100084

出　　处：《信息系统学报》2012年第1期13-20,共8页China Journal of Information Systems

摘　　要：本文从IT投资类型的角度考察信息系统建设对企业盈利能力的影响，将IT投资划分为“购买型”和“项目型”两类，考察1999-2004年沪市209家制造行业企业的IT投资情况，利用统计方法检验了两种IT投资类型其对企业盈利能力的影响。分析结果显示，不同IT投资类型对企业盈利能力的影响存在显著差异，实施“项目型”IT投资的企业，其投资当年和投资后的盈利能力均显著高于实施“购买型”IT投资的企业。This paper inspects the impacts of IT applications on firms＇ profitability from the perspective of IT investment types. We categorize IT application investments into the types of ＂Purchase＂ and ＂Project＂. Based on data collected from 209 manufacturing companies listed in the Shanghai Stock Exchange,IT investments of companies from 1999 to 2004 are examined. Statistical analyses reveal that the two types of IT investments have significantly different impacts on firms＇ profitability, suggesting that IT investments of the ＂Project＂ type would lead to notably higher profitability gains than those of the ＂Purchase＂ type.

关 键 词：信息技术 IT投资 IT价值 企业盈利能力 

分 类 号：F830.91[经济管理—金融学]