ERP系统实施与用户效益的关系研究（2010年慧光杯 一等奖）.docVIP

ERP系统实施与用户效益的关系研究 ——基于中国上市公司的经验数据 张龙天 （北京交通大学经济管理学院会计班 摘要：本文基于2000年～2005年引入ERP系统的沪深两市上市公司数据，采用国内同类研究较少采用的实证研究法，研究证实了ERP系统的实施的确存在用户效益，样本时间跨度大、数量多。研究表明检验组和对照组的财务指标在ERP系统实施之后存在着显著差异，检验组的财务指标在ERP实施前后存在着显著差异，但这些效益的实现存在滞后性。该研究数据质量良好，大大提高了结论的可信性，能够为公司的ERP系统实施决策提供重要的支持，具有较高的理论和实践意义。 关键词：ERP系统 实证研究 用户效益 滞后性 Benefits to Users in Relation to the Implementation and Use of Enterprise Resource Planning Systems: Based on the companies in China’s stock mark Zhang Longtian (Accounting, School of Economics and Management, Beijing Jiaotong University, Abstract：Based on the data of the companies which introduced ERP from year 2000 to 2005 in Shanghai and Shenzhen stock markets, we found that the implementation of ERP do have benefits to users by empirical analysis method which seldom used in internal researches. Besides, compared with other researches, the samples we used have higher qualities in period and quantity. This research suggests that the financial indicators of ERP adopter significantly better than the non-adopter after the ERP implementation, and the adopters performance also significantly improved by implement ERP. However, we also find these positive effects do not appear timely, they often become more evident two to three years after. The credibility of the data using in the research strengthens the conclusions quality. Thus, we can support more useful information for the companies in decision making involving ERP. Research findings offer valuable insight into the theoretical and practical implications of the ERP strategy. Key words：Enterprise resource planning systems Benefits to users Empirical analysis method Hysteresis? 绪论 研究背景 从最开始的手工记账，到上世纪80年代的会计电算化，会计信息化的概念逐渐为人们所熟悉。自90年代美国Gartner Group Inc公司提出ERP这一概念以来，ERP系统以其独有的特性迅速在国内外普及开来，在竞争日益激烈的今天，引入ERP系统，提高公司的信息化水平，已经成为了许多公司提高其综合竞争能力的一种选择。 ERP系统是一个面向企业整体的信息化工具，基于供应链的思想并高效地管理企业的物流、信息流、资金流、价值流、业务流；可以通过对企业内资源的整合，将会计信息化与企业的管理很好地结合在一起，为企业带来一定的技术变革和环境变革，从而改进企业的业务流程，提高企业的综合绩效。 《2006—2020年国家信息化发展战略》明确指出，全面推