大数据系统实施对企业绩效影响的实证研究

以66家实施了大数据系统的上市企业为样本对象，通过t检验和Wilcoxon秩和检验，分析大数据系统实施对企业营运绩效和盈利绩效的影响。研究结果表明，在大数据系统实施当年，企业库存周转率和销售净利率不升反降，但在系统实施后1~2年均显著增长；总资产周转率在实施当年和实施后第1年为负增长，而在实施后第2年正向增长但不显著；总资产报酬率在大数据系统实施后2年没有提升。总资产周转率和总资产报酬率在系统实施后2年均未明显提高的原因可能在于，大数据系统实施的巨额成本对企业利润具有分摊效应。

The Study of the Effect of Big Data System Implementation on Business Performance

Taking 66 listed companies initiated big data systems as samples，this study examines the effect of big data systems on enterprise performance through estimating performance change with t test and wilcoxon rank sum test.The results confirm that inventory turnover (ITO) and net profit margin (NPM) declined slightly in the current year when implementing big data project，however，both of them increase significantly in the following year or the second year.Total assets turnover (TAT) actually decreases in both the current year and the following year，while an non-significant increase is observed in the second year.In addition，big data system is less likely to benefit companies from the perspective of return on total assets (ROA).The reason why both TAT and ROA are not significantly better is probably the deduction effect of huge investment in big data system implementation on corporate profit.