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中文摘要：
提出电子商务价值创造过程是一个动态的因果关联转化过程，从流程视角建立战略～资源一能力一价值四个维度变量构成的理论模型．突破前人静态“结构化”视角，新型电子商务流程作为连接变量因果关联关系的中介，采用实证研究方法，依据177个企业的流程调查数据，运用结构方程验证了模型的系列假设，发现和总结了三个推进阶段构成的因果关联进程和阶段特征，揭示了企业从战略规划直至能力产生电子商务价值的作用机制，为企业电子商务价值理论提出了创新性的研究观点和发现．
英文摘要：
This paper proposes e-business value-creation to be a dynamic conversion process. From an e-business process point of view, we present a model of e-business value-creation process to examine the casual relationships among strategy, IT resources, e-business capabilities and process performance. Unlike former research that is from a structural and static view, this paper goes deep into casual links among factors at a e-business process level and explains the mediating role of e-business process in value creation. Based on the model, a series of hypotheses is developed. An empirical study of 177 manufacturers in China validates the proposed hy- pothesizes using structural equation modeling （SEM）. The results demonstrate a critical causal link from e-business strategy planning to integrative use of IT resources and consequently generating distinctive e-business capabilities and process performance. The characteristics of three-stage process in e-business value creation are summarized. This research also provides a new approach to exploring the e-business value creation.
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