中文摘要：

针对IT投资与企业绩效关系的模糊复杂性,选择IT应用管理视角探讨两者之间的关系。首先应用企业能力理论剖析了IT投资绩效形成的深层机理,引入IT能力与企业经营业绩增长之间的关系假设,进而采用来自上市公司的两配对样本进行对照研究对假设予以检验。非参数检验的结果显示,IT领先样本的ROA、ROS、OIA、OIS、OIE等收益类业绩变量要显著高于对照样本,而从反映成本控制水平的TOES和COGSS等变量在研究时窗的表现来看,IT领先样本要显著低于对照样本。这说明,IT投资转化为经营绩效是一个IT与组织其它相关资源和能力有效支持匹配即IT能力塑造的过程。

英文摘要：

The complexity involving relationship between IT investment and firm performance is discussed from the perspective of IT management. Based on the theory of enterprise competence,the deep-seated mechanism of firm performance arising from IT investment is analyzed and then hypothesises on the relationship between IT investment and firm performance are introduced. Two paired samples from Chinese listed companies are used to test the assumptions. Results from nonparametric tests show that all of the profit ratios,such as ROA,ROS,OIA,OIS,and OIE in the research time window were significantly higher for the IT leaders when compared with the control sample of firms,while cost ratios,such as TOES and COGSS were significantly lower for the IT leaders sample. This shows that the transformation from IT investment to firm performance is a process that IT effectively supports and matches with other organizational resources and capabilities,that is,a process that IT bulids its capability.