中文摘要：

研究了制造业企业IT能力与绩效之间的关系，运用样本配对比较方法，将具有较高IT能力的企业同参照企业进行了比较。研究发现，拥有较高IT能力的企业其短期和长期的运营绩效均优于未具有较高IT能力的企业，而成长性和盈利性绩效则具有一定的时滞效应，在短期内并不存在这种关系，需要一段时间才能表现出相对优势。

英文摘要：

This paper examines the relationship between IT capability and firm performance in Chinese manufacturing industry empirically. A matched-sample comparison group methodology is used to assess IT capability and firm performance. Our results indicate that firms with superior IT capability outperform a control sample of firms on a variety of long-term operational, growth and profitability performance measures. However, for the short-term performance, only operational performance outperforms, growth and profitability performance do not outperform.