单 位:
福建农林大学经济管理学院;福建省高校特色新型智库集体林业改革发展研究中心
摘 要:
在工业4.0时代,分析信息化转型对公司绩效的影响以及进一步探索信息化转型的影响机理,具有重要的现实意义。文章从信息系统实施、生产环节、管理环节、销售环节与供应链管理环节出发,设计公司信息化转型的测量量表;基于林业上市公司2000-2018年的非平衡面板数据,检验信息化转型对样本公司绩效的影响效应,并以产品开发、市场开发和技术开发为中介变量,识别信息化转型对公司绩效的影响机制。研究表明:(1)林业上市公司信息化转型力度不断增强,信息化转型指数均值由2002年的0.020升至2018年的0.559;(2)信息化转型显著促进林业上市公司销售收入和利润总额增长以及总资产报酬率提升,影响系数分别为0.617、3.448、0.061,且促进作用均具有持续性;(3)生产和销售环节信息化转型当期即能促进公司绩效改善,实施信息系统和供应链管理环节信息化转型当期分别促进销售收入增长、盈利能力提升,实施信息系统对盈利能力无显著影响,管理环节信息化转型对公司绩效无显著影响;(4)信息化转型可通过促进产品开发和市场开发间接赋能林业上市公司销售收入的增长,可通过促进技术开发间接赋能其盈利能力提升。文章有效规避以往文献存在的"局部信息化实践"与"公司整体绩效"的数据不匹配问题,且可明确哪一环节信息化转型对公司绩效的影响最快、最大,具有一定的理论边际贡献。文章提出林业上市公司应加大信息化转型的资源投入力度、基于销售增长或盈利提升来确定资源投入方向等建议。
译 名:
Study on the Informatization Transformation on the Performance of Chinese Listed Forestry Enterprises
作 者:
YE Kongfa;DAI Yongwu;College of Economics and Management, Fujian Agriculture and Forestry University;The Collective Forestry Reform and Development Research Center of New Types of Think Tanks with Universities in Fujian;
关键词:
Informatizatio n transformation;;performance;;listed forestry enterprises;;instrumental variable method
摘 要:
In the era of undertaking the Industry 4.0, investigation of the effect of informatization transformation(IT)on enterprise performance and its mechanism would have great practical significance. Based on information system construction, production, management, sales and supply chain, this paper designs the measurement scale of corporate IT. Using the unbalanced data of listed forestry enterprises over 2000-2018, this paper examines the effect of information transformation on enterprise performance, and identifies such mechanism using product development, market development and technique development as intermediate variables. The results show that:(1)The IT of listed forestry enterprises has been continuously strengthened, and the average IT index has increased from 0.02 in 2002 to 0.559 in 2018.(2)The IT can promote the growth of revenue(0.617)and total profit(3.448), and can also improve the rate of return on total assets(0.061), the promoting effects is persistent.(3)The IT of production and sales link promote the performance in the current period, while the implementation of information system and the IT of supply chain management respectively promote revenue and profitability in the current period. The implementation of information system has no significant impact on profitability, while the IT of management has no significant impact on the performance.(4)The IT can indirectly enable enterprises' sales growth by promoting product development and market development, and indirectly enhance enterprises' profitability by promoting technology development. The study effectively avoids the data mismatch between practice of partial informatization and corporate overall performance in the existing literature, and in addition, and contributes to the literature by identifying the exact phases in IT that affect enterprise performance most significantly. Based on these findings, it is proposed that forestry enterprise should increase investment on resources, and the direction of such investment should be driven by the demand of enterprises' sales or profit growth.