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中文摘要：
文章以华南地区外向型制造企业为例，对IT能力、战略柔性及绩效关系进行了实证研究。结果表明，IT能力只对非财务绩效有显著的直接正向影响，而对财务绩效没有，但会通过战略柔性中介作用于两类绩效。IT能力对先动柔性和响应柔性均有显著的直接正向影响，同时，先动柔性和响应柔性对非财务绩效具有显著的直接正向影响，但先动柔性对财务绩效的直接影响却不显著。
英文摘要：
Based on the case of export-oriented manufacturing enterprises in South China, this paper studies the relationship between IT capability, strategic flexibility and enterprise performance. The results show that IT capability has a direct positive impact on nonfinancial performance instead of financial performance. However, IT capability can prove both kinds of performance through the mediating effect of strategic flexibility, and both proactive flexibility and reactive flexibility are exhibited by IT capability. Besides, both proactive flexibility and reactive flexibility have a significant direct effect on nonfinancial performance, but the relationship between proactive flexibility and financial performance is not significant.
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