本文選題：信息化 + 內(nèi)部控制　； 參考：《云南財經(jīng)大學》2017年碩士論文

【摘要】：我們正處工業(yè)社會向信息社會加速轉(zhuǎn)型時期,信息化正以前所未有的勢頭融入企業(yè)的技術、產(chǎn)品與管理中。企業(yè)進行信息化建設進而增強企業(yè)競爭優(yōu)勢的機理一直是業(yè)界和學界關注的話題。在企業(yè)中,信息化能降低成本、改善管理與決策、提高企業(yè)績效、創(chuàng)造競爭優(yōu)勢已被研究者所證實,但多數(shù)文獻表明信息化創(chuàng)造價值,進而獲得競爭優(yōu)勢存在一定的機理,需要中介變量,比如信息技術能力、知識創(chuàng)新、組織行為、組織變革、人力資本、資源管理能力等。內(nèi)部控制作為企業(yè)協(xié)調(diào)資源的系統(tǒng),能否在此機理中充當中介作用角色正是本文要探索的問題。本文試圖探究企業(yè)信息化、內(nèi)部控制對企業(yè)競爭優(yōu)勢的影響機理。主要依據(jù)競爭優(yōu)勢理論和資源基礎觀,結(jié)合信息技術價值實現(xiàn)機理、內(nèi)部控制理論研究企業(yè)信息化相關資源投入是如何增強企業(yè)競爭優(yōu)勢的。首先,基于文獻梳理了信息化、內(nèi)部控制和企業(yè)競爭優(yōu)勢之間的關系;通過企業(yè)競爭優(yōu)勢理論、內(nèi)部控制理論和企業(yè)核心能力理論解釋了企業(yè)信息化建設如何通過內(nèi)部控制增強企業(yè)競爭優(yōu)勢,并提出了相關假設。然后,根據(jù)中介效應的檢驗步驟,通過定義變量、收集數(shù)據(jù)、建立回歸模型、進行了描述性統(tǒng)計和回歸分析和穩(wěn)健性檢驗得出了如下結(jié)論:1.企業(yè)信息化水平與企業(yè)競爭優(yōu)勢正相關。即信息化水平越高,企業(yè)的競爭優(yōu)勢越大。2.企業(yè)信息化水平與內(nèi)部控制質(zhì)量正相關。即企業(yè)信息化水平越高,企業(yè)內(nèi)部控制質(zhì)量越好。3.企業(yè)內(nèi)部控制質(zhì)量與企業(yè)競爭優(yōu)勢正相關。即企業(yè)內(nèi)部控制質(zhì)量越好,企業(yè)競爭優(yōu)勢越明顯。4.內(nèi)部控制在企業(yè)信息化增強企業(yè)競爭優(yōu)勢過程中扮演中介作用。5.企業(yè)信息化通過內(nèi)部控制的中介作用增強企業(yè)競爭優(yōu)勢具有產(chǎn)權(quán)、地區(qū)差異性。最后,本文提出了兩方面建議:一方面建議企業(yè)管理者重視企業(yè)信息化建設,加強內(nèi)部控制體系建設,使得企業(yè)信息化建設和內(nèi)部控制建設相互滲透,共同發(fā)揮作用;另外,在企業(yè)在信息化建設進程中,建議企業(yè)與IT科技企業(yè)進行戰(zhàn)略合作。另一方面,建議政府通過相關政策鼓勵企業(yè)進行信息化建設以及信息化建設情況的披露,建立信息化建設促進平臺與評估中心。
[Abstract]:We are in the industrial society to accelerate the information society transition period, the information technology is being integrated with unprecedented momentum in the enterprise technology, products and management. The mechanism of enterprise information construction to enhance the competitive advantage of enterprises has always been a topic of concern to the industry and academic circles. In enterprises, informatization can reduce cost, improve management and decision-making, improve enterprise performance and create competitive advantage. However, most literatures show that informatization can create value and then obtain competitive advantage. It needs intermediary variables, such as IT capability, knowledge innovation, organizational behavior, organizational change, human capital, resource management ability and so on. Whether internal control, as a system of coordinating resources, can act as an intermediary in this mechanism is a question to be explored in this paper. This paper attempts to explore the influence mechanism of enterprise informatization and internal control on enterprise competitive advantage. Based on the theory of competitive advantage and the view of resource base and the realization mechanism of information technology value, the internal control theory is used to study how to enhance the competitive advantage of enterprise by using the theory of internal control. First of all, based on the literature combing the information, internal control and the relationship between the competitive advantage of enterprises; through the theory of competitive advantage of enterprises, The theory of internal control and the theory of enterprise core competence explain how to enhance the competitive advantage of enterprises through internal control in the construction of enterprise informatization, and put forward some related assumptions. Then, according to the test steps of intermediary effect, by defining variables, collecting data, establishing regression model, descriptive statistics, regression analysis and robustness test, the following conclusions are obtained: 1. The level of enterprise informatization is positively related to the competitive advantage of enterprise. That is, the higher the level of informatization, the greater the competitive advantage of enterprises. 2. 2. The level of enterprise informatization is positively related to the quality of internal control. That is, the higher the level of enterprise information, the better the quality of internal control. The quality of internal control is positively related to the competitive advantage of enterprises. That is, the better the quality of internal control, the more obvious competitive advantage. 4. Internal control plays an intermediary role in the process of enterprise informatization to enhance the competitive advantage of enterprises. Enterprise informatization enhances the competitive advantage of enterprise through the intermediary function of internal control. It has property right and regional difference. Finally, this paper puts forward two suggestions: on the one hand, it is suggested that enterprise managers should attach importance to the construction of enterprise information, strengthen the construction of internal control system, so that enterprise information construction and internal control construction can infiltrate each other and play a joint role. In the process of enterprise information construction, it is suggested that the enterprise and IT technology enterprises carry out strategic cooperation. On the other hand, it is suggested that the government should encourage enterprises to carry out information construction and disclosure of information construction through relevant policies, and establish a platform and evaluation center for information construction.
【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F270.7;F275

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