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随着公司将大量资金投入信息技术,研究人员和企业界对于信息技术投资价值问题给予越来越多的关注。已有的研究表明,信息技术投资并没有导致公司绩效的提高,存在所谓的信息技术投资“生产率悖论”问题。在影响信息技术价值实现的各种因素中,人力资本的因素是一种非常重要的因素。信息技术投资价值的实现离不开高质量的人力资本相配合。信息资本与人力资本之间的互补性可能对公司绩效产生影响。本文以互补性理论为基础,利用上市公司的财务数据,实证检验了信息资本、人力资本以及二者交互性对公司绩效的影响。
As companies invest significant amounts of money in information technology, researchers and businesses are paying increasing attention to the value of IT investments. Existing research shows that investment in information technology has not led to the improvement of corporate performance. There is a problem of so-called information technology investment “productivity paradox ”. Among the various factors affecting the realization of the value of information technology, the factor of human capital is a very important factor. The realization of the value of investment in information technology can not be achieved without the cooperation of high-quality human capital. The complementarities between information and human capital can have an impact on the performance of companies. Based on the complementarity theory, this paper uses the financial data of listed companies to empirically test the impact of information capital, human capital and their interaction on corporate performance.