摘要
通过收集沪深两市76家上市公司2-13年期大约400个样本观察值数据,使用GLS方法 (广义最小二乘法)在我国背景下实证研究信息系统使用与公司资产管理绩效的关系。得出研究结论,使用信息系统后,我国上市公司的资产管理绩效显著提高了,具体说来,使用信息系统第4年,我国上市公司的存货周转率显著提高;使用信息系统第1-2年,上市公司的人均主营业务收入(劳动生产率)显著提高;使用信息系统第2年,上市公司的人均主营业务利润显著提高。
By using the data from 76 Chinese listed companies within a period of 2~13 years that consist of about 400 observations,this paper empirically studies the relationship between information systems and firm asset management performance under Chinese context with GLS regression method.This study draws the conclusion that the asset management performance of Chinese listed companies has made a significant improvement since the use of information systems.The details are as follows： the inventory turnover rate of Chinese listed companies has significantly increased since the 4th year use of information systems;the per-operating income（i.e.labor productivity） has gone up greatly since the 1st^2nd year use of information systems;the per-prime operating profit has grown obviously since the 2nd year use of information systems.
出处
《科技管理研究》
CSSCI
北大核心
2012年第3期177-181,共5页
Science and Technology Management Research
基金
教育部人文社科青年基金项目(09YJC630100)
肇庆学院博士科研基金项目(611248)
关键词
信息技术
信息系统
资产管理绩效
实证研究
information technology
information systems
asset management performance
empirical research
