中文摘要：

基于资源基础观理论，探索如何将IT投入有效地转化为能给企业带来竞争优势的IT资源和能力，利用华南地区482家制造企业的调查数据，从IT治理过程维和组织维的角度。研究IT治理对IT资源和能力的影响机理，剖析企业架构成熟度差异性对该影响作用的调节效应。研究表明，健全组织维IT治理可对IT人力资源和IT无形资产的建设发挥显著的正向影响，深化过程维IT治理可对IT基础资源的有效配置和IT无形资产的建设发挥显著的正向影响。而企业架构规划成熟度越高，强化IT治理越有利于IT基础资源的有效配置；企业架构转化成熟度越高，强化IT治理组织维治理越有利于IT人力资源建设，强化IT治理过程维治理越有利于IT无形资产建设。

英文摘要：

In this paper, the authors explored how the IT investment could be effectively transformed into IT re-sources and capabilities which give businesses competitive advantages based on the resource-based view. With the survey data of 482 manufacturing companies of South China, from the perspective of process dimension and orga-nization dimension of IT governance, this paper discussed the effect mechanism of IT governance on IT resources and capabilities, and tested the regulating effect of enterprise architecture. The results show that IT governance has a positive impact on all aspects of IT resources ＆ capabilities. In particular, the improvement in organization dimension of IT governance can exert significant positive influences on IT human resources and IT intangible as-sets, the development in process dimension of IT governance can play a significant positive effect on IT infrastruc- ture and IT intangible assets. When further taking into account the different maturity of enterprise architecture, the effect of IT governance on IT resources ＆ capabilities will also be different. For example, when the planning ma- turity of enterprise architecture is high, IT governance will be more helpful to the effective allocation of IT infra-structure. When the transformation maturity of enterprise architecture is high, the effect of ITGP （IT governance process dimension） on IT intangible assets, 1TGO （IT governance organization dimension） on IT human resources, will also be amplified/