[1]宋迎春,杨文昳.新一代信息技术下制造业企业绩效研究[J].湖北工业大学学报,2019,34(6):34-39.
 SONG Yingchun,YANG Wenyi.Research on the Performance of Manufacturing Enterprises under the New Generation of Information Technology[J].,2019,34(6):34-39.
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新一代信息技术下制造业企业绩效研究()
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《湖北工业大学学报》[ISSN:1003-4684/CN:42-1752/Z]

卷:
34卷
期数:
2019年第6期
页码:
34-39
栏目:
湖北工业大学学报
出版日期:
2019-12-05

文章信息/Info

Title:
Research on the Performance of Manufacturing Enterprises under the New Generation of Information Technology
文章编号:
1003-4684(2019)06-0034-06
作者:
宋迎春 杨文昳
湖北工业大学经济与管理学院, 湖北 武汉 430068
Author(s):
SONG Yingchun YANG Wenyi
School of Economics and Management, Hubei Univ. of Tech., Wuhan 430068, China
关键词:
新一代信息技术投资 R&D投入 制造企业 企业绩效
Keywords:
new generation information technology investment R&D investment manufacturing enterprise enterprise performance
分类号:
F270.3
文献标志码:
A
摘要:
基于信息资源促进观、 企业资源观和企业资源互补理论, 选取2012-2016年沪深A股制造业上市公司作为样本, 分析信息技术投资、 R&D投入对制造业企业绩效的影响。研究结果表明:信息技术投资和R&D投入对企业财务绩效、 创新绩效均有显著的正向影响; 研发投入越高的企业, 其信息技术投资对企业财务绩效的正向影响越大。
Abstract:
Based on the information resource promotion view, enterprise resource view and enterprise resource complementarity theory, this paper takes Shanghai and Shenzhen A-share manufacturing listed companies from 2012 to 2016 as samples to analyze the impact of information technology investment and R&D investment on the performance of manufacturing enterprises. The results show that information technology investment and R&D investment have a significant positive impact on financial performance and innovation performance of enterprises; the higher R&D investment, the greater the positive impact of information technology investment on financial performance of enterprises.

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备注/Memo

备注/Memo:
[收稿日期] 2019-06-26
[基金项目] 湖北省教育厅2017年度科研计划项目(D20171401)
[第一作者] 宋迎春(1977-), 女, 湖北黄冈人,会计学博士,湖北工业大学副教授,研究方向为财务管理
[通信作者] 杨文昳(1995-), 女,湖北襄阳人,湖北工业大学硕士研究生,研究方向为企业绩效
更新日期/Last Update: 2019-12-09