CAJ | 학술논문

本文通过结构化模型提出关于企业不同IT治理行为的几个表达变量，同时对石油、采矿和金融等企业进行问卷调查，取得样本企业关于公司绩效水平的数据，在此基础上对上述数据进行统计分析和实证推导，探讨了IT治理行为与公司绩效之间的关系和规律。研究结论为：IT因素的加入增加了企业内部控制的复杂性，进而影响了企业绩效总体水平的走势；除了IT投资指标反映的效果不太显著外，其他能反映企业一般控制和应用控制的治理行为对公司绩效提高存在明显的滞后性和拖尾性；IT治理行为与公司治理行为存在互为制约和叠加效应，应根据企业的战略周期阶段，选择和加强IT治理行为。
본문통과결구화모형제출관우기업불동IT치리행위적궤개표체변량，동시대석유、채광화금융등기업진행문권조사，취득양본기업관우공사적효수평적수거，재차기출상대상술수거진행통계분석화실증추도，탐토료IT치리행위여공사적효지간적관계화규률。연구결론위：IT인소적가입증가료기업내부공제적복잡성，진이영향료기업적효총체수평적주세；제료IT투자지표반영적효과불태현저외，기타능반영기업일반공제화응용공제적치리행위대공사적효제고존재명현적체후성화타미성；IT치리행위여공사치리행위존재호위제약화첩가효응，응근거기업적전략주기계단，선택화가강IT치리행위。
This paper gives three variables about enterprise IT governance, to study on relations between IT governance behaviors and company performance. This ultimately concluded that the implementation of enterprise IT governance and establishment of internal control system affecting on firm performance are significantly positively correlated. From the view of the influencing factors, the size of the enterprise IT investment does not increase significantly and positively be related to company performance, but the integration of IT technical resources, rational use of IT human resources, and active mo- bilization of the relationship resources between internal departments, can greatly improve the company performance. The establishment and improvement of the internal control system and the performance improvement of the company played an important role, especially in business process control and implementation of IT control, essentially to avoid the occurrence of a number of risks. IT governance behavior and corporate governance in the behavior mutual restrictions and superimpo- sition effect should select and strengthen IT governance behavior