电子商务中信息成本降低可成为企业“第四利润源”  

Information Cost Reduction Can Become the“Fourth Profit Source”of Enterprises in Electconic Commerce

作　　者：尹寿芳 YIN Shou-fang(Anhui Technical College of Industry and Economy,Hefei 230051,China)

机构地区：[1]安徽工业经济职业技术学院,合肥230051

出　　处：《红河学院学报》2021年第3期95-97,115,共4页Journal of Honghe University

摘　　要：信息资源是仅次于原材料资源、人力资源和物流资源的企业第四投入要素。随着企业竞争的加剧,信息成本的投入不断提升,针对降低信息成本能否营造企业“第四利润源”的命题,文章将企业实施“互联网+”战略视为信息成本下降的一个重要机制,采用核函数倾向匹配得分差分法对包含417家上市公司的面板数据进行了实证检验。研究结果发现,信息成本的降低显著提升了对应上市公司的利润率和净利润率水平,剔除原有三大利润源的固定效应后,信息成本在利润率和净利润率中产生的净因子影响达到了7.1049和6.2028个百分点。实施“互联网+”战略的上市企业管理费用占比和财务费用占比分别平均下降了0.1787和0.0983个百分点。With enterprise competition,the information cost of inputs,to reduce information cost can build enterprise to the proposition of"the fourth source of profit",this article carries out the strategy of"Internet+"as an important mechanism of information cost reduction,using kernel function trend match score difference method to contain 417 listed companies panel data to empirically.The results show that the reduction of information cost significantly improves the level of profit margin and net profit margin of corresponding listed companies.After eliminating the fixed effect of the original three profit sources,the net factor impact of information cost on profit margin and net profit margin reaches 7.1049 and 6.2028 percentage points.The proportion of administrative expenses and financial expenses of listed enterprises implementing the"Internet+"strategy decreased by 0.1787 and 0.0983 percentage points respectively.

关 键 词：信息成本 “互联网+” 企业利润 “第四利润源” 

分 类 号：F270[经济管理—企业管理]