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本文基于企业资源的观点，采用专家调查问卷法、比较分析法等多种方法，
研究了电子商务应用水平对企业财务绩效的影响。首先，本文回顾了国内外学者
电子商务应用与企业财务绩效的相关文献，根据电子商务应用及企业财务绩效的
相关理论构建了电子商务应用水平对企业财务绩效影响的概念模型并提出了 5
个研究假设；其次，本文通过随机抽取 300 家上市公司，对其建设的商务门户网
站进行调查，并整理数据进行信度与效度分析；进而，运用所获得的数据，初步
分析了上市公司电子商务的应用水平，分布情况及行业属性特点等；最后，运用
回归模型分析了电子商务应用水平对企业财务绩效的影响，得出本文的基本结论
并提出相关建议。本文研究的主要结论为：（1）实施了电子商务应用的企业比未
实施电子商务应用的企业的财务绩效高。（2）企业电子商务应用水平对企业成本
影响不显著。（3）企业电子商务应用水平与企业收入水平、运作效率和综合财务
绩效正相关。（4）成长期电子商务应用水平对企业财务绩效的影响大于其他阶段
（5）金融业和制造业电子商务的应用水平明显高于其他行业。（6）中小规模企
业电子商务应用水平对企业财务绩效的影响较大型企业强
本文的创新点主要在于，其一，在综合国内外学者基于电子商务应用水平对
企业财务绩效影响的理论基础上，选取电子商务应用中五个模块的应用水平高低
来研究其对上市公司企业财务绩效的影响研究，构建了电子商务应用水平对企业
财务绩效影响的概念模型并运用一元线性回归的方法进行实证研究，检验了电子
商务应用水平对企业财务绩效的影响；其二，从中观层面，以行业、规模、企业
生命周期为标准进行划分，从多个角度对电子商务应用水平对企业财务绩效的影
响研究进行对比分析，这对企业提高电子商务应用水平具有重要的实践意义
关键词：电子商务应用水平；企业财务绩效；上市公司；比较分析II
Abstract
In the mid-1990s, the global economy information had rapid development ,
reform the business model has become a hot research field with the emergence of the
Internet, which caused widespread concern of theorists and practitioners. Enterprises
always invest a lot of human resources and time in transformation of innovative
products and production process in order to increase revenue before e-business used.
However, enterprises carry out innovation of products and processes have slow effect,
high investment risk, investment funds and other shortcomings. Comparatively
speaking, enterprise managers prefer the e-business application, because it has the
advantage of low cost, high efficiency, not limited by region, and so on. Domestic and
foreign scholars always study the effect of e-business application level to corporate
financial performance from a single field, but study by multi-angle and contrast can
dig out the e-business application effects on different aspects of corporate financial
performance, and provide a certain basis to operator to improve the application of
e-business in the future. Therefore, the impact of e-business application level to the
enterprise financial performance has the important significance in theory and practical
This paper use expert questionnaire, comparative analysis and other research
methods study the influence of e-business on the application level of the enterprise's
financial performance based on the view of enterprise resources. First of all, this
article reviews the literature of e-business applications and enterprise financial
performance, according to the theory of e-business applications and enterprise
financial performance, author construct a conceptual model of e-business application
level impact on corporate financial performance and puts forward five research
hypotheses; Second, investigating the business portal of the 300 listed companies,
and take reliability and validity analysis of collates data; And then, analyzing the
application level, the distribution of the situation and the characteristics of the
industry attributes of the listing Corporation by obtained data; Finally, the paper uses
regression model to analyze the impact of enterprises application level on enterprise
financial performance, and draws the conclusion of this paper and puts forward
relevant suggestions. The main conclusions of this paper include: (1) Financial
performance of e-business enterprises is higher than enterprises which haven’t
e-business. (2) The impact of e-business application level to enterprise cost is notIII
significant. (3) E-business application level are positively related to enterprise income
level, operation efficiency and comprehensive financial performance. (4) The impact
of e-business application level on enterprise financial performance in growth stage is
greater than other stages. (5) The application of e-business in financial industry and
manufacturing industry is significantly higher than other industries. (6) The
application level of e-business in small and medium sized enterprises has a strong
influence on the financial performance.
The main innovation of this paper include: Selecting five module in the
application of e-business application level to study its influence on enterprise
performance of listed companies based on theoretical which research the influence of
application of e-business to corporate financial performance by scholars, then
construct the concept model of the impact of e-business application level on enterprise
financial performance and use the method of multiple linear regression to study the
impact of e-business application level on enterprise financial performance; Divide
companies by the nature of the industry, scale, enterprise life cycle as the standard
make a comparative analysis on effects of e-business application level of corporate
financial performance from multiple perspectives, has important practical significance
to the enterprise improve the application level of e-business.
Keywords: E-business application level; Financial performance; Listed companies;
Comparative analysisIV
目 录
摘 要...........I
Abstract........II
第 1 章 导论..........1
1.1 研究背景及意义.... 1
1.1.1 研究背景..........1
1.1.2 研究意义..........2
1.2 国内外研究动态.... 3
1.2.1 国外研究动态..3
1.2.2 国内研究动态..6
1.3 研究思路、基本框架及其主要内容.......7
1.4 研究方法.....9
1.5 本文的创新之处.... 9
第 2 章 电子商务应用水平对企业财务绩效影响的理论基础........11
2.1 电子商务的含义及测量方法.....11
2.1.1 电子商务的含义........11
2.1.2 电子商务应用水平的测量方法......12
2.1.3 本文电子商务应用水平的测量方法..........13
2.2 企业财务绩效的含义及评价方法.........13
2.2.1 企业财务绩效的含义及指标.......... 13
2.2.2 企业财务绩效的评价方法...14
2.2.3 本文企业财务绩效的评价方法......16
2.3 电子商务应用水平对企业财务绩效的影响机理........17
2.3.1 基于价值链分析法...17
2.3.2 基于交易成本分析法...........18
2.3.3 基于资源观点分析法...........19
第 3 章 研究设计...........21
3.1 概念模型及研究假设......21
3.1.1 概念模型........21
3.1.2 研究假设推导21
3.2 问卷设计...23
3.2.1 问卷设计流程23V
3.2.2 变量定义及测量........24
第 4 章 数据调查与分析.27
4.1 样本选择与数据来源......27
4.1.1 样本选择........27
4.1.2 数据来源........28
4.2 问卷的信度与效度分析..28
4.2.1 信度分析........28
4.2.2 效度分析........29
第 5 章 实证分析.31
5.1 描述性统计分析..31
5.1.1 上市公司电子商务应用水平整体情况分析.........31
5.1.2 基于行业性质的统计分析...33
5.1.3 基于企业生命周期的统计分析......34
5.1.4 基于企业规模的统计分析...35
5.1.5 电子商务应用企业与非电子商务应用企业财务绩效的比较....35
5.2 线性回归分析.......36
5.2.1 整体电子商务应用水平与企业财务绩效的关系.36
5.2.2 基于行业性质的比较...........38
5.2.3 基于企业生命周期的比较...40
5.2.4 基于企业规模的比较...........40
5.3 假设检验结果.......41
第 6 章 基本结论与建议.43
6.1 基本结论...43
6.2 对策建议...45
结 语........47
参考文献....48
致 谢........52
附录（一） 上市公司电子商务应用程度调查问卷53
附录（二） 现金流量分类组合法........56
附录（三） 统计上大中小型企业划分标准.57
个人简历、论文发表及科研参与情况..581
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