我国制造企业ERP应用绩效研究——基于上市公司年报数据

本文以237家上市公司为样本,通过库存周转率、管理费用率、应收账款周转率、利润率四个变量研究了我国制造企业应用ERP（Enterprise Resource Planning）系统9年的应用绩效。研究结果表明：企业应用ERP系统,能有效减低库存、有效减低管理费用、经较长时间能有效提高资金应用效率,但对企业盈利能力的提高作用不明显。最后,建议企业实施ERP时应重点关注战略一致性和业务流程再造两个问题。

Research on ERP Performance in Manufacture Enterprises Base on the Data of Listed Companies

The ERP（Enterprise Resource Planning）application performance in 237 listed companies is studied through four key indexes including inventory turnover ratio,general and administrative expenses rate,accounts receivable turnover ratio and profit rate in a long run of 9 years.It is proved that ERP system is effective in decreasing inventory and general and administrative expenses,increasing capital usage ratio in a long run,but poor for the profit earning capacity。 Strategy alignment and business process reengineering are suggested to be focused in ERP implementation.