中文摘要：

本文是针对企业在IT投资决策过程中评估信息服务价值的理论和实证研究。首先通过发放问卷,调研了中国信息技术密集型企业IT投资的决策环境和首席信息官（Chief Information Officer,简称CIO）的风险态度。其次,在调研结论的基础上,利用贝叶斯决策理论,建立CIO评估外部信息服务价值的数学模型。实证调研表明,在IT投资决策过程中,大部分CIO属于风险中性。针对风险中性的决策者,本文分析了购买信息服务所规避损失或者增加收益的期望值,并与信息服务的费用进行比较,以帮助CIO做出是否购买信息服务和是否进行IT投资的决策。在应用案例中,对一家大型电子商务企业进行了实地调研,并对访谈资料和文档数据进行分析。应用案例的分析结果表明：本文的研究结论适用于中国信息技术密集型企业,能够提供相关决策的依据。

英文摘要：

This research focuses on evaluation of information service in the process of [T investment deci- sion-making by means of theoretical and empirical study. After investigating Chinese companies in which IT intensity is high, we analyze IT investment context and CIO＇s risk attitude. Next, Based on Bayesian decision theory, a mathematical model is presented which describes how CIO＇s analyze and assess the value of information service provided by external IT advisers. Survey results reveal most of Chinese CIOs are risk-neutral in the process of IT investment decision-making. Then, comparing the increase in expected revenue or aversion in expected loss with the cost of information service, we reach the conclusion. This research will help CIOs make the decisions whether they need to buy the information service and whether they invest in the IT assets. In the case the theoretical model is applied to evaluation of information service in a large Chinese e-business company. We conducts interviews and analyzes the data collected in the process of IT investment decision-making. The application shows that conclusion of this paper provides industries in which IT intensity is high with useful evaluation criteria of information service in Chinese context.