本文選題：IT生產(chǎn)率悖論　切入點(diǎn)：大數(shù)據(jù)　出處：《科技進(jìn)步與對策》2017年16期

【摘要】：以66家實(shí)施了大數(shù)據(jù)系統(tǒng)的上市企業(yè)為樣本對象,通過t檢驗(yàn)和Wilcoxon秩和檢驗(yàn),分析大數(shù)據(jù)系統(tǒng)實(shí)施對企業(yè)營運(yùn)績效和盈利績效的影響。研究結(jié)果表明,在大數(shù)據(jù)系統(tǒng)實(shí)施當(dāng)年,企業(yè)庫存周轉(zhuǎn)率和銷售凈利率不升反降,但在系統(tǒng)實(shí)施后1~2年均顯著增長;總資產(chǎn)周轉(zhuǎn)率在實(shí)施當(dāng)年和實(shí)施后第1年為負(fù)增長,而在實(shí)施后第2年正向增長但不顯著;總資產(chǎn)報酬率在大數(shù)據(jù)系統(tǒng)實(shí)施后2年沒有提升。總資產(chǎn)周轉(zhuǎn)率和總資產(chǎn)報酬率在系統(tǒng)實(shí)施后2年均未明顯提高的原因可能在于,大數(shù)據(jù)系統(tǒng)實(shí)施的巨額成本對企業(yè)利潤具有分?jǐn)傂?yīng)。
[Abstract]:Taking 66 listed enterprises that have implemented big data system as the sample object, this paper analyzes the impact of big data system implementation on the operating performance and profit performance of enterprises through t test and Wilcoxon rank sum test. The results show that the system was implemented in the current year. The turnover rate of inventory and net interest rate of sales decreased instead of rising, but increased significantly after the implementation of the system, and the turnover rate of total assets increased negatively in the year of implementation and in the first year after implementation, but not significantly in the second year after implementation. The reasons why the return on total assets did not increase two years after the implementation of big data's system, and that the turnover rate of total assets and the rate of return on total assets did not increase significantly two years after the implementation of the system, may be due to the fact that, Big data system implementation of the huge cost of corporate profits have a share effect.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)工商管理學(xué)院;
【基金】：國家社會科學(xué)基金項(xiàng)目(14BGL001)
【分類號】：F275;F832.51
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本文編號：1694839