企業資訊科技資本衡量指標之研究－以金融業為例

Abstract

金融業是一個對資訊科技（Information Technology, IT）需求相當高的行業，相對於多數產業，其IT的建置時間較早，電子化程度亦趨向成熟。然而，由於市場激烈的競爭，為了提高企業整體營運績效與獲取競爭優勢，該產業仍必須投入龐大的資金於IT的應用。近年來，隨著國內政策的改革，跨產業併購已成為金融業未來發展的趨勢，其併購後所面臨的IT整合與更新再次帶動金融業對IT的需求。網際網路的蓬勃發展，亦提供金融業者新的競爭市場與商機，例如網路ATM等金融服務紛紛推出，隨之帶來的線上交易模式使得資訊安全議題更加受到重視，相關的IT應用成為金融業所考量的重點之一。\n 如此龐大的IT投資突顯了資訊科技評估的重要，一直以來，金融業的IT投資僅次於高科技產業或製造業，其資訊科技支出常佔營收一定的比例，若能有效掌握IT資本，必可協助企業做出最佳的投資決策。本研究即以資本的觀點定義IT資本，並以此為依據，建構一套IT資本的衡量構面與指標，透過個案訪談的方式深入了解金融業IT資本的概況以及驗證指標的適用性，藉此了解金融業所重視的衡量指標為何並進而探討之。

The Financial service industry places high demands upon information technology (IT). Compared with other industries (except for manufacturing-related industry), it not only begins IT implementation early but also has a better IT infrastructure. Owing to fierce competition in the financial markets, however, companies in the financial service industry still have to invest a huge amount of money in IT in order to enhance their whole performance and gain competitive advantages. In recent years, due to reformation of policies, across the field mergers and acquisitions have become the financial industry’s current trend. It not only makes financial firms spend more money on the integration and updating of IT systems after mergers and acquisitions but also stimulates the demand for IT at the same time. The growth of the Internet also provides financial service firms with new competitive markets and opportunities, such as e-ATM. In addition, due to the extensive use of the Internet and information systems, it makes firms pay close attention to information security issues and consider relevant IT applications to be a key point to focus on. \n As described above, the huge amount of investment in IT has shown the importance of IT assessment. In general, the financial industry’s IT investment is no less than in high-tech or manufacturing industries; and its IT spending often takes a large part of revenue. Therefore, if financial firms could have a good understanding of IT capital, it will help them to plan the best IT investment strategy. In this research, we define what IT capital is from the viewpoint of capital, and develop the performance dimensions and indicators of IT capital to help firms to understand and assess their IT capital. In addition, we observe the overview of IT capital and verify the applicability of performance indicators through interviewing five benchmark companies in the financial industry. By way of case study, we understand what performance indicators the financial industry values most and then discuss the relation between IT investment and firm performance.