自上世纪80年代以来,信息技术资本在企业得到广泛应用。围绕其与绩效之间的关系产生大量学术成果。本文对信息技术资本的替代、积累与绩效关系的经典文献作一梳理,意在厘清三者之间的影响机理,以便更好地指导信息技术资本的应用实践。全文分为引言、信息技术资本的替代性、信息技术资本替代对积累的影响、信息技术资本替代、积累对企业绩效的影响。结果显示替代是其积累的重要来源,而两者又进一步从生产效率、生产率、盈利三个方面对绩效产生影响。最后针对现有研究状况,提出进一步的研究方向与管理建议。

Since the late 1980s, information technology capital has been widely applied in enterprises. A large number of academic achievements study on the relationships between information technology capital and performance. This article reviews classical literature and identifies influence mechanism among them, so as to better guide its application. The whole text is mainly divided into introduction, information technology capital substitutability and its impact on accumulation, the effect of substitution and accumulation on enterprise performance. The analysis results show that substitution is an important source of accumulation. Furthermore, both affect performance from three aspects such as production efficiency, productivity and profit. Finally, in view of existing status and problems, the author propose further research direction and management recommendations.

C939

无