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

摘要

基于2015年我国52个零售业A股上市公司数据,运用排序多元Logit模型,分析信息技术硬件投资、信息技术软件投资、高学历人员和企业总资产对企业内部控制中信息与沟通的影响.研究结果表明,信息技术硬件投资对信息与沟通有正向影响但并不显著,信息技术软件投资和高学历人员对信息与沟通具有显著的正向影响,企业总资产对信息与沟通有负向影响,但影响不显著.该研究结果有助于企业重视信息技术软件的投资以及高学历人才的引进.%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.