摘要
信息技术(IT)的发展与深入应用,使内部控制、治理结构与企业运营受到了巨大冲击与挑战。合理的IT治理安排可以提高公司治理水平和企业价值。文章对IT治理的涵义进行了归纳,将IT治理研究综述为两大主流派别:控制型和引导型,总结出各派别的主要研究机构,学者及其成果,最后还指出了IT治理研究的新动向为关系导向型IT治理。该综述对于相关领域内的学术研究,以及公司治理、IT控制和IT投资实践有着重要意义。
The importance of IT governance is a reflection of the changing role and relevance of IT with an enterprise and the need to improve corporate governance efficiency,to ensure maximized value and minimized risk from IT.This paper classifies the previous and current research on IT governance into two streams-the first is dealing with IT governance with a control emphasis,and the second is with a guide emphasis.After summing up the scholars and their main research fruit of these two streams,this paper also point out the new tendency deserving a close attention to is IT governance with a relation emphasis.This paper provides a basis for further research and a guideline for practitioners.
出处
《会计研究》
CSSCI
北大核心
2008年第5期76-82,共7页
Accounting Research
