| 我国企业ERP系统实施绩效的实证研究 |
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| 引用本文： | 郑称德,宋由由,郭印,陈金勇,王燕.我国企业ERP系统实施绩效的实证研究[J].科学学与科学技术管理,2008,29(4):148-151. |
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| 作者姓名： | 郑称德 宋由由 郭印 陈金勇 王燕 |
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| 作者单位： | 南京大学,管理学院,南京,210093 |
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| 摘 要： | 通过上市公司ERP实施前后的财务数据比较,研究了ERP实施对我国企业营运能力和盈利能力的影响.实证结果发现:ERP系统能够帮助我国企业提高资金管理状况,应收帐款周转率、流动资产周转率在ERP实施后有明显提高;ERP系统也能有效提升员工工作效率,单位销售额所需员工数量显著减少;但由于所实施ERP系统缺乏生产管理和供应链管理功能,ERP系统实施后库存周转率没有明显改善;企业盈利能力指标在ERP实施后第一年显著恶化,但第二年呈现好转现象.
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| 关 键 词： | 企业绩效 营运能力 盈利能力 |
| 文章编号： | 1002-0241(2008)04-0148-04 |
| 修稿时间： | 2007年9月10日 |
An Empirical Study on ERP Implementation Performance of Chinese Firms |
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| ZHENG Chengde,SONG Youyou,GUO Yin,CHEN Jinyong,WANG Yan.An Empirical Study on ERP Implementation Performance of Chinese Firms[J].Science of Science and Management of S.& T.,2008,29(4):148-151. |
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| Authors: | ZHENG Chengde SONG Youyou GUO Yin CHEN Jinyong WANG Yan |
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| Abstract: | The paper has researched the impact of ERP adoption on operational capability and profit-making capability of Chinese firms. This research has found that ERP systems can help Chinese firms enhance cash management resulting from increasing two ratios of Accounts Receivable Turnover and Current Assets Turnover. The ratio of number of employees to sales has also decreased because ERP systems can improve work efficiency. However, because ERP systems implemented in Chinese firms lacking functions of production management and supply chain management, there is no significant improvement associated with the ratio of Stock Turnover following the implementation of ERP systems. Further, the research has found that ratios of ROS and OIS have significant decrease in the first year after ERP adoption (but become better in the second year). |
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| Keywords: | ERP |
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