文章基于余翠玲提出的信息技术吸纳能力三维结构及其影响因素模型,结合中小企业的特性及原有模型的不足,提出新的影响因素模型;同时,结合吉林省中小企业,进行了实证研究。一方面,揭示了地区、行业作为控制变量对中小企业信息技术吸纳能力的影响;另一方面,揭示了信息技术咨询对中小企业信息技术吸纳能力的特殊影响。%Based on Yu Cuiling’s model for the three-dimensional structure and its influence factors of Information Technology（IT） absorptive capacity,and combined with the characteristics of the Small and Medium-sized Enterprises（SMEs） and the deficiencies of the original model,this paper proposes a new model of influence factors,and meanwhile makes an empirical study in combination with the SMEs in Jilin province.On the one hand,the paper reveals how the regions and industries as control variables influence the IT absorptive capacity of SMEs,on the other hand,the paper reveals that IT consulting has a special effect on IT absorptive capacity of SMEs.
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