上海管理科学2017，Vol.39Issue(4)：56-60,5.
信息技术投资对企业内部控制中信息与沟通的影响研究——基于排序多元Logit模型的实证分析
Research on the Effect of Information Technology Investment on the Information and Communication in Enterprise Internal Control
韩耀军 1张灵1
作者信息
- 1. 上海外国语大学国际工商管理学院,上海200083
- 折叠
摘要
Abstract
Using ordered multiple Logit model,the paper analyzes the effects of the information technology hardware investment,the information technology software investment,the highly educated peoples and total assets on information and communication in enterprise internal control based on the data of 52 A share listed retail companies in 2015.The research shows that the effect of information technology hardware investment on information and communication is positive but this impact is not significant,the information technology software investment and the highly educated peoples have a significant positive impact on information and communication,the total assets has a negative but not significant impact on information and communication.The results are helpful to the enterprise paying attention to invest information technology software and introduce highly educated qualified employ workers.关键词
内部控制/信息技术投资/信息与沟通/排序多元Logit模型Key words
internal control/information technology investment/information and communication/ordered multiple Logit model分类
管理科学引用本文复制引用
韩耀军,张灵..信息技术投资对企业内部控制中信息与沟通的影响研究——基于排序多元Logit模型的实证分析[J].上海管理科学,2017,39(4):56-60,5.
