農會信用部資訊科技使用對其財務績效之影響
學年 84
學期 2
發表日期 1996-05-24
作品名稱 農會信用部資訊科技使用對其財務績效之影響
作品名稱（其他語言） The relationship between computerization and financial performance : a study on the credit department of farmers' associations in Taiwan
著者 黃振中; 陳嘉民
作品所屬單位 淡江大學資訊管理學系
出版者 中華民國資訊管理學會; 中原大學資訊管理系
會議名稱 第七屆國際資訊管理學術研討會=The 7th International Conference on Information Management
會議地點 桃園縣, 臺灣
摘要 農會信用部為基層金融體系之一環,不論組織規模或人力物力皆很難和銀行相抗衡。在面對大型行庫資訊科技密集投資的優勢下,大多數農會信用部也於近年內投身電腦使用的行列。對於這些弱勢企業體,昂貴的資訊系統投資是否將影響其營運績效;而使用電腦後,其系統的經營方式、投資金額的多寡、組織的地理位置...等因素,也可能改變其經營績效。 本研究嘗試建構一個適合目前農會信用部現況的效益評估模式,並進行實證研究。研究中發現,資訊科技的投資,並未對農會信用部帶來負面的影響;而在業務量多未達規模經濟的情況下,農會自行投資建置系統者其財務績效也顯著地比參與共用中心之農會遜色。 The Credit Department of Farmers' Association (CDFA) is a kind of community financial institution in Taiwan. Its organizational scale as well as its company resources are both undersized and can not compete with the commercial bank. Under the pressure of intensive information technology (IT) investments of large banks, most of the CDFA also invested the IT instruments within a few years. Thus examining the information system and its organizational context in relation to financial performance of the tiny company becomes an interesting issue. In this article, we first proposed a suitable framework for the CDFA to evaluate the relationship between information system and organizational performance. We then offered an empirical study and got two findings. First, there was no negative correlation between computerization and financial performance. Secondly, the CDFA who participating the cooperative EDP center got an average higher ROA (Return On Assets) ratio than the ratio of the CDFA who running its own EDP center.
關鍵字 資訊科技投資;財務績效;農會信用部;績效評估模式;Information Technology Investment;Financial Performance;Credit Department Of Farmer's Association;Performance Evaluation Model
語言 zh_TW
收錄於
會議性質 國內
校內研討會地點
研討會時間 19960524~19960525
通訊作者
國別 TWN
公開徵稿
出版型式 紙本
出處 第七屆國際資訊管理學術研討會論文集(二)=Proceedings of the 7th International Conference on Information Management(II)，頁511-519
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