本文選題：IT生產(chǎn)率悖論　切入點：大數(shù)據(jù)　出處：《科技進步與對策》2017年16期

【摘要】：以66家實施了大數(shù)據(jù)系統(tǒng)的上市企業(yè)為樣本對象,通過t檢驗和Wilcoxon秩和檢驗,分析大數(shù)據(jù)系統(tǒng)實施對企業(yè)營運績效和盈利績效的影響。研究結果表明,在大數(shù)據(jù)系統(tǒng)實施當年,企業(yè)庫存周轉率和銷售凈利率不升反降,但在系統(tǒng)實施后1~2年均顯著增長;總資產(chǎn)周轉率在實施當年和實施后第1年為負增長,而在實施后第2年正向增長但不顯著;總資產(chǎn)報酬率在大數(shù)據(jù)系統(tǒng)實施后2年沒有提升�？傎Y產(chǎn)周轉率和總資產(chǎn)報酬率在系統(tǒng)實施后2年均未明顯提高的原因可能在于,大數(shù)據(jù)系統(tǒng)實施的巨額成本對企業(yè)利潤具有分攤效應。
[Abstract]:Taking 66 listed enterprises that have implemented big data system as the sample object, this paper analyzes the impact of big data system implementation on the operating performance and profit performance of enterprises through t test and Wilcoxon rank sum test. The results show that the system was implemented in the current year. The turnover rate of inventory and net interest rate of sales decreased instead of rising, but increased significantly after the implementation of the system, and the turnover rate of total assets increased negatively in the year of implementation and in the first year after implementation, but not significantly in the second year after implementation. The reasons why the return on total assets did not increase two years after the implementation of big data's system, and that the turnover rate of total assets and the rate of return on total assets did not increase significantly two years after the implementation of the system, may be due to the fact that, Big data system implementation of the huge cost of corporate profits have a share effect.
【作者單位】： 中南財經(jīng)政法大學工商管理學院;
【基金】：國家社會科學基金項目(14BGL001)
【分類號】：F275;F832.51
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本文編號：1694839