中文摘要：

以国家信息化测评中心公布的中国企业信息化排名500强中的上市公司（金融企业除外）为样本，检验发现信息化排名存在光环效应现象，剔除光环后重新整理信息化排名，采用盈余反映系数计量方法，发现信息化排名靠前企业的盈余质量明显高于排名靠后企业，证实信息化水平改善了用户盈余质量。现实意义在于，我国现有研究中假设信息化排名不存在光环效应现象，研究验证了这一假设不成立，信息化排名存在光环效应现象，丰富了内隐人格理论；学术界与企业在建立和使用诸如ERP、XBRL等各种信息化排名时，应当考虑或检验光环效应现象后再谨慎使用；采用盈余反映系数计量方法，剔除光环效应后验证了信息化水平与盈余质量之间存在着正相关关系。

英文摘要：

This paper attempts to study the relationship between enterprise informatization level and its earning quality based on the listed companies from the China＇s top 500 ranked in the enterprise informatization, which is published by the National Information Evaluation Center from 2003 to 2008. In this paper, before determining to use enterprise informa tization rankings, I first test the validity of the ranking. Based on previous research, this paper checks whether the enterprise informatization ranking is affected by the halo effect produced hy the enterprise financial performance indexes. The new rank after removing the halo effect will be used as the standard of the informatization level for the next hypothesis. Then on the basis of previous studies, I add research variables concerning the level ofinformation to adjust the basic ERC model, and verify the effect of the enterprise informatization level on ERC. The results show that： （1） the enterprise information ranking published by the National Information Evaluation Center is affected by the halo effect generated by the past financial performance indexes, that is to say, rankings are not so valid; （2） the level of company infor matization has positive relation with earning qulity. The higher the level of enterprise informatization is, the bigger the ERC is, accordingly, the better the earnings quality is ; vice versa.