摘要:隨著信息科學(xué)技術(shù)的發(fā)展和市場(chǎng)經(jīng)濟(jì)的開(kāi)放，一方面是中小企業(yè)的數(shù)量以幾何比例的速度迅速增長(zhǎng)，一方面是ERP理論及軟件的進(jìn)一步完善和多功能化，兩者可以相互促進(jìn)，共同發(fā)展，但是由于中小企業(yè)本身存在的一些諸如管理理念落后、信息化水平低、財(cái)務(wù)管理混亂、員工綜合素質(zhì)較低等等的問(wèn)題，加之中小企業(yè)使用ERP的外部影響因素及使用的效益比等狀況，中小企業(yè)應(yīng)用ERP進(jìn)行日常經(jīng)營(yíng)管理的比例并不高，即使部分中小企業(yè)應(yīng)用ERP軟件，但是其執(zhí)行效果及收獲的效益也較低。

　　　如何提高我國(guó)中小企業(yè)實(shí)施ERP的成功率?這是我們迫切需要解決的重要問(wèn)題。本文通過(guò)對(duì)企業(yè)實(shí)施ERP過(guò)程的詳細(xì)分析，找出了企業(yè)在ERP實(shí)施過(guò)程中出現(xiàn)的主要問(wèn)題，進(jìn)而再分析目前中小企業(yè)應(yīng)用ERP的現(xiàn)狀及其影響其成敗的關(guān)鍵因素，并對(duì)問(wèn)題產(chǎn)生的原因進(jìn)行了深入分析，提出了問(wèn)題的解決方法和對(duì)策。旨在幫助中小企業(yè)認(rèn)識(shí)到實(shí)施ERP的優(yōu)劣，使其能夠結(jié)合自身行業(yè)和企業(yè)的性質(zhì)，選擇最低成本ERP實(shí)施策略。

關(guān)鍵詞: 中小企業(yè),ERP實(shí)施,問(wèn)題分析，解決對(duì)策

Abstract:With the development of information science technology and the opening of the market economy, one aspect is that the number of small and medium-sized enterprises grows with a rapid speed of geometric proportion. Besides, the theory and software of ERP have further improvement and multi-functional change. They can have an effect of mutual promotion and development. But the small and medium enterprises themselves exist some problems, such as poor management philosophy, Low level information, financial management confusion, low employees' comprehensive quality and so on, in addition to the status of the external influencing factors and the benefit ratio about using SMEs’ERP, the proportion of small and medium-sized enterprises apply ERP for daily operation and management is low. Even if parts of small and medium-sized enterprise apply ERP software, however, its implementation effect and the benefit of the harvest are also lower. 

　　　How to improve the success rate of implementing ERP in China’s SMEs needs to be resolved urgently. This paper analyzes the process of implementing enterprise ERP and to find out the main problems of its process. It also analyzes the current situation of applying small and medium-sized enterprises ERP and the key factors that affect the success or failure, conducted in-depth analysis of the cause of the problem, to put forward the solution and countermeasure of the problems. It aims to help small and medium-sized enterprises to realize the advantages and disadvantages of implementing ERP. In this case, it can choose ERP implementation strategy with the lowest cost according to its own industry and the nature of the enterprise.

Key Words：Small and medium-sized enterprises, The implementation of ERP, Problem analysis，Countermeasures

　　　我國(guó)中小企業(yè)對(duì)國(guó)民經(jīng)濟(jì)的貢獻(xiàn)逐漸增大，提供了更多的就業(yè)崗位，穩(wěn)定了我國(guó)社會(huì)的穩(wěn)定。中小企業(yè)正面臨著更加多變的經(jīng)濟(jì)環(huán)境，不確定因素增多，在我國(guó)逐漸開(kāi)放資本市場(chǎng)和對(duì)外程度逐漸提高的狀況下，如何借助ERP完善中小企業(yè)的管理制度，實(shí)現(xiàn)轉(zhuǎn)型，增強(qiáng)國(guó)際競(jìng)爭(zhēng)力已成為其面臨的重要課題。由于ERP系統(tǒng)具有透明性、規(guī)范性的特點(diǎn)，可以幫助中小企業(yè)實(shí)現(xiàn)資金流、物流、信息流三者合一，應(yīng)用ERP成功后的中小企業(yè)會(huì)獲取巨大收益，但是選擇時(shí)也面臨巨大的風(fēng)險(xiǎn)。我國(guó)中小企業(yè)在應(yīng)用ERP方面存在的信息化程度較低或成本相對(duì)較高、實(shí)施ERP受到制約，對(duì)于ERP存在認(rèn)識(shí)誤區(qū)或者處于基礎(chǔ)層面，缺乏與行業(yè)及企業(yè)的特點(diǎn)的匹配，基于我國(guó)中小企業(yè)的界定標(biāo)準(zhǔn)，行業(yè)間差距大的現(xiàn)狀，我國(guó)中小企業(yè)在實(shí)施ERP時(shí)要注意員工專(zhuān)業(yè)綜合素質(zhì)、ERP應(yīng)用的外部環(huán)境、投入成本及軟件兼容性三個(gè)重要影響因素，根據(jù)本企業(yè)的具體情況進(jìn)行分析實(shí)施，以取得ERP的最大應(yīng)用效應(yīng)。