本文選題：信息技術(shù)投資 + 企業(yè)績效��； 參考：《安徽大學(xué)》2017年碩士論文

【摘要】：信息技術(shù)的快速發(fā)展使人們?nèi)粘Ｉ罘绞桨l(fā)生了巨大的改變。其中,改變最為明顯的就是人們的購物方式,越來越多的人選擇通過網(wǎng)購來購買自己心儀的產(chǎn)品。同樣的產(chǎn)品,相比于線下的實(shí)體店,網(wǎng)店的價(jià)格更低。為了迎合顧客的需求和提高企業(yè)的績效,越來越多的零售業(yè)企業(yè)選擇創(chuàng)建購物網(wǎng)站和開發(fā)購物軟件,信息技術(shù)投資額也越來越大,信息技術(shù)在零售業(yè)企業(yè)發(fā)展中愈發(fā)成為一項(xiàng)重要的生產(chǎn)要素。但由于"生產(chǎn)率悖論"的存在,信息技術(shù)投資是否能真正提高零售業(yè)企業(yè)績效還是一個(gè)值得探討的問題。在這樣的背景下,本文提出了信息技術(shù)投資如何影響零售業(yè)企業(yè)績效這一命題。本文選取A股零售業(yè)上市公司2011—2015年財(cái)務(wù)數(shù)據(jù)為樣本,以競爭戰(zhàn)略理論等理論機(jī)制為基礎(chǔ),運(yùn)用規(guī)范研究和實(shí)證研究相結(jié)合的方法對信息技術(shù)投資與企業(yè)績效關(guān)系進(jìn)行分析,并根據(jù)得到的結(jié)論,對零售業(yè)上市公司如何進(jìn)行信息技術(shù)投資提出建議。本文的研究主要有五個(gè)部分:第一部分為緒論。這部分的主要內(nèi)容是首先對本文研究背景和研究意義進(jìn)行敘述,其次對國內(nèi)外關(guān)于信息技術(shù)投資與企業(yè)績效關(guān)系的研究進(jìn)行了回顧總結(jié),然后對本文的研究思路和方法進(jìn)行了介紹,最后提出本文的創(chuàng)新點(diǎn).第二部分為相關(guān)概念及理論基礎(chǔ)。這部分主要是對信息技術(shù)、信息技術(shù)投資、企業(yè)績效等相關(guān)概念進(jìn)行界定,并闡述了信息技術(shù)投資影響企業(yè)績效的理論依據(jù),主要的理論依據(jù)有資源基礎(chǔ)觀理論、競爭戰(zhàn)略理論和互補(bǔ)理論等。第三部分分析零售業(yè)上市公司的現(xiàn)狀。這部分主要對零售業(yè)行業(yè)整體的發(fā)展現(xiàn)狀和零售業(yè)上市公司信息技術(shù)投資現(xiàn)狀進(jìn)行分析。第四部分為實(shí)證研究。本文選取2011-2015零售業(yè)上市公司財(cái)務(wù)數(shù)據(jù)為樣本,運(yùn)用spss19.0軟件對樣本數(shù)據(jù)進(jìn)行多元回歸分析,對得到的結(jié)果進(jìn)行分析和總結(jié)。第五部分為結(jié)論的提出和展望�；趯�(shí)證研究得到的結(jié)果,總結(jié)出本文的研究結(jié)論。在此基礎(chǔ)上,對零售業(yè)上市公司如如何進(jìn)行信息技術(shù)投資提供相關(guān)政策建議,并提出研究展望。本文的創(chuàng)新點(diǎn)在于以往學(xué)者關(guān)于信息技術(shù)投資與企業(yè)績效關(guān)系的研究多是集中在制造業(yè)、電子信息業(yè)、農(nóng)業(yè)等行業(yè),可能會因?yàn)樾袠I(yè)間的差異而導(dǎo)致結(jié)論不具有普適性。本文選取了零售業(yè)上市公司為研究對象,針對信息技術(shù)投資對零售業(yè)上市公司績效的影響作出了研究與分析,開拓了關(guān)于信息技術(shù)資與企業(yè)績效關(guān)系研究的新方向。除此之外,跟以往學(xué)者采取單一的指標(biāo)衡量企業(yè)績效不同,本文選擇通過盈利能力、償債能力、營運(yùn)能力和發(fā)展能力四個(gè)方面來衡量企業(yè)的績效,以此來探討信息技術(shù)投資是否對這四個(gè)方面產(chǎn)生影響以及產(chǎn)生何種影響。
[Abstract]:The rapid development of information technology has dramatically changed people's daily life. Among them, the most obvious change is the way people are shopping, more and more people through online shopping to buy their favorite products. The same product, compared to the offline store, the shop price is lower. In order to meet the customer's demand and improve enterprise performance, more and more enterprises choose to create retail shopping sites and shopping software development, information technology investment is also growing, information technology has become an important factor in the development of retail enterprises. But because the "productivity paradox" exists, whether information technology investment can really to improve the performance of retail enterprises is an issue worthy of discussion. In this context, this paper puts forward the information technology investment could affect the retail business performance of this proposition in this paper. Select the A shares of retail listed companies from 2011 to 2015 financial data as the sample, with the theory of competitive strategy theory based mechanism, using the method of combining normative research and empirical research to analyze the relationship between information technology investment and enterprise performance, and according to the conclusion, how the retail listed companies of information technology investment advice. This study has five main parts: the first part is the introduction. The main content of this part is the first of this research background and research significance are described, followed by domestic and foreign about the relationship between information technology investment and enterprise performance research review, and research ideas and methods in this paper are introduced, finally the innovation of this article. The second part is the related concepts and theoretical basis. This part is mainly on information technology, information technology investment, enterprise performance etc. The definition, and expounds the impact of information technology investment theoretical basis of enterprise performance, the main theoretical basis of resource based theory, competitive strategy theory and complementary theory. The third part analyzes the current situation of retail business of listed companies. This part is mainly about the retail industry overall development situation and the present situation of information technology investment in Listed Retail the company is analyzed. The fourth part is empirical research. This paper selects 2011-2015 retail financial data of listed companies as a sample, using the spss19.0 software regression analysis on the sample data, the results obtained were analyzed and summarized. The fifth part is the conclusion and prospect. Based on the results of empirical research, summed up the conclusions of this paper study. On this basis, of retail listed companies such as how information technology investment provides relevant policy suggestions, and puts forward the research prospect. The innovation of this paper lies in previous studies about the relationship between information technology investment and enterprise performance is more focused on the manufacturing industry, electronic information industry, agriculture and other industries, may be because of the differences between industries which does not have a universal conclusion. This paper chooses the retail listed company as the research object, aiming at the impact of information technology the investment of retail listed company performance has made research and analysis, develop a new direction for research on the relationship between information technology investment and enterprise performance. In addition, with the previous scholars take a single measure of corporate performance is not the same, this paper through the choice of profitability, solvency, the four aspects of the operation ability and development ability to to measure the performance of enterprises, in order to explore the information technology investment is on the four aspects of effect and impact.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F724.2;F715.5;F49

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