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研究IT控制能力与企业绩效的关系具有重要的理论意义及实践意义。本文选取北京、武汉、广州等地区的200家企业为调研样本,基于结构方程模型实证研究了IT控制基础能力、IT控制实施能力以及IT控制学习能力与企业绩效之间的关系。研究结果表明,IT控制能力与企业绩效之间是正相关关系,发展IT控制能力能有效提升企业绩效,IT控制能力各个要素之间具有相关关系,这证明了将IT控制能力定义为系统的正确性和科学性,IT控制能力所产生的企业绩效更多表现在非财务指标过程绩效和客户绩效上。
It is of great theoretical and practical significance to study the relationship between IT control ability and business performance. This paper selects 200 enterprises in Beijing, Wuhan, Guangzhou and other regions as the research sample, and based on the structural equation model, studies empirically the relationship between IT control ability, IT control implementation ability and IT control learning ability and business performance. The results show that there is a positive correlation between IT control ability and enterprise performance, and the development of IT control ability can effectively improve the performance of enterprises and the correlation between the various elements of IT control ability, which proves that IT control ability is defined as the correctness of the system And scientific, IT control performance generated by the performance of enterprises more performance in non-financial indicators of process performance and customer performance.