ERP投资与企业绩效关系的调节因素研究  

The Moderating Factors for the Relationship Between ERP Investments and Firm Performance

作　　者：黄京华[1] 张露[1] 李扬帆[1] 

机构地区：[1]清华大学现代管理研究中心,北京100084

出　　处：《科学学与科学技术管理》2013年第10期130-141,共12页Science of Science and Management of S.& T.

基　　金：国家自然科学基金项目(70831003)

摘　　要：IT价值研究一直是信息系统研究中的重要理论和实践问题。企业资源规划系统(ERP)作为企业不可或缺的IT应用,是保持企业活力和竞争力的必要条件,对企业的生存和发展至关重要。目前,国内外学术界缺乏对ERP投资与企业绩效关系的调节因素研究。以1998—2007年沪深A股上市公司的129家企业为样本,使用面板数据模型,研究了公司治理、多元化,以及ERP实施区间的调节作用。研究结果表明,公司治理对于ERP投资和企业绩效的关系存在正向调节作用;多元化程度高的企业在实施ERP后,其绩效表现低于多元化程度低的企业;普及期的ERP投资相比发展期的ERP投资有更好的绩效表现。IT business value is an important theoretical and practical research topic in information system. Enter- prise Resource Planning systems （ERP）, as an indispensable IT application of a company, is the necessary condi- tions to maintain the vitality and competitiveness, and critical for the survival and development of firms. So far, there is lack of study on the moderating effect of the impact of ERP investments on firm performance. Based on 129 listed companies from Shanghai and Shenzhen stock exchanges from 1998-2007, this research uses panel data model to study the moderating effect of corporate govemance, diversification, and the time interval of ERP imple- mentation. The empirical results show that the corporate governance has a tionship between ERP investments and firm performance, and firms with hi pos gher itive moderating effect on the rela- level of diversification have worse performances after the ERP implementation, while ERP investments in the popularization stage are better than the development stage. This research makes up the study of the shortcomings and gaps on IT business value, and has guiding significance to increase the effectiveness of ERP implementation.

关 键 词：企业资源规划 企业绩效 调节因素 公司治理 多元化 ERP实施区间 

分 类 号：F406[经济管理—产业经济]