Research On The Impact Of Informationization And Internal Control On The Competitive Advantage Of Enterprises

We are in the process of accelerating transition from the industrial society to information society.Informationization is integrating into the technology,product and management of the enterprise with unprecedented momentum.The mechanism of enterprises to make informationization and enhance the competitive advantage of enterprises has been the focus of industry and academic circles.In the enterprise,information can reduce the cost,improve the management and decision-making,improve the business performance and create competitive advantage has been confirmed by researchers,but most of the literature indicates that information to create value,there are certain mechanism,and thus gain a competitive advantage to the mediation variables,such as information technology,knowledge innovation,organizational behavior,organizational change,human capital,resources,management ability,etc.It is the question that this article explores whether internal control serves as a system of corporate coordinating resources.This paper tries to explore the enterprise information mechanism,the influence of the internal control of enterprise competitive advantage.This paper mainly based on the theory of competitive advantage,resource based view,and information technology value realization mechanism,internal control theory to research enterprise informatization related resources is how to enhance enterprise's competitive advantage.First of all,based on literature review the informationization,the relationship between internal control and enterprise competitive advantage;through the enterprise competitive advantage theory,the internal control theory and core competence theory to explain how the enterprise information construction through the internal control to enhance the enterprise competitive advantage and assumptions are put forward.Then,by defining a variable,collect data,establish regression model,the descriptive statistics and regression analysis and robustness testing to the following conclusion:1.enterprise informationization level and enterprise competitive advantage is related.The information level is higher,the greater the competitive advantages of enterprises.2.the enterprise informationization level and quality of internal control are related.The enterprise informatization level is higher,the enterprise internal control quality,the better.3.the quality of internal control and enterprise competitive advantage is related.The enterprise internal control quality,the better,the more obvious competitive advantage.4.the internal control in enterprise information enhancement plays a mediating role in the process of enterprise competitive advantage.5.Internal enhances the enterprise competitive advantage through the control of enterprise,which has differences in the property rights and regional.Finally,this paper advances some Suggestions on the two aspects: on the one hand,suggest that enterprise managers pay attention to enterprise information construction,strengthening the construction of internal control system,makes the enterprise information construction and the internal control construction,common play a role;In addition,the Suggestions in the enterprise in the process of informatization construction for strategic cooperation with enterprise IT science and technology enterprises.On the other hand,it is suggested that the government policies to encourage enterprises to the disclosure of the information construction and information construction,set up information construction to promote the platform with the assessment center.