中文题名: | 中国制造业上市公司ERP实施效果研究——基于长期的分析 |
姓名: | |
学科代码: | 120201 |
学科专业: | |
学生类型: | 硕士 |
学位: | 管理学硕士 |
学位年度: | 2013 |
校区: | |
学院: | |
研究方向: | 成本与管理会计 |
第一导师姓名: | |
第一导师单位: | |
提交日期: | 2013-06-01 |
答辩日期: | 2013-05-29 |
外文题名: | Study on ERP Performance of China Manufacturing Listed Companies---- Analysis based on long-term |
中文摘要: |
20世纪90年代初Gartner Group 的 L.Wylie 首度开创企业资源计划ERP(Enterprise Resource Planning)系统的概念。ERP系统是以IT技术为基础并结合与时俱进的管理思想,为企业各个层面提供决策支持的管理平台 。随着国际竞争不断加剧、客户需求日益个性化,我国制造型上市公司面临着发展机遇与新一轮信息技术挑战并存的局面。从90年代初ERP信息系统被引入我国,至今经历了约30年的发展,ERP信息系统对企业的影响已经开始显现。不少国内外学者对ERP的实施效果进行了理论性或者实证研究,研究结论也存在很大的差异。作者通过阅读相关文献发现,前人对ERP实施效果的研究期限大多为1-3年,而据权威学者认为,ERP从实施到企业完全适应ERP系统一般需要3年以上的时间,故作者认为有必要对前人的相关研究进一步进行完善,延长ERP实施绩效研究时间段,对ERP实施绩效给出更加严谨的结论。另外,作者针对ERP实施的每一个年份进行实证分析,力求准确考察从ERP实施到ERP为企业带来绩效之间的“时滞时间”。最后,作者也将企业大小、企业产业(劳动密集与否)、企业区域作为解释变量来研究其对我国制造业上市公司ERP实施绩效的影响。望作者能够进一步完善ERP实施绩的效研究,并对我国制造业实施ERP给出实际性的建议。 文章首先对提出研究的背景和意义,对相关理论及方法进行基本梳理,并定义相关概念。以此为基础进一步提出本文的研究模型和思路,通过对应的实证结果给出分析、结论以及研究建议。 文章认为进一步完善ERP研究有很强的必要性,这对于我国制造业企业信息系统的建设有不可忽视的指引作用和现实意义。
﹀
|
外文摘要: |
The conception ERP (Enterprise Resource Planning) was put forward by L.Wylie of Gartner Group in 1990s the first time. ERP system is based on information technology and combined with the management thoughts advancing with the times, which makes the decisions at all levels of the enterprise management platform much more correct and easier. With the growing international competition and increasingly diverse customer needs, the listed companies of China's manufacturing industry are facing the development opportunities as well as a new round of IT challenges. Since the ERP information system was introduced to china in the early 1990s, it has gone through 30 years of development and its impacts of the enterprises have begun to appear. Many scholars at home and abroad have completed many theoretical or empirical researches on the effects of the implementation of the ERP system, but the conclusions are not consistent. By reading the literature, the author found that most of the previous scholars only researched the ERP implementation effects in 1-3 years. According to authoritative conclusions, it at least need more than 3 years for ERP system to bring obvious impacts on the company’s performance. The author believes that extending the ERP implementation performance study period and giving more rigorous conclusions on ERP performance are very necessary. In addition, to research both the short-time effects and long-time effects, I planned to study the performance of the enterprises in every single year since they have installed the ERP system. By the way, this method can also measure out exactly how many years the ERP system needs to bring impacts on the companies. Finally, I added the enterprise size, the enterprise industry and the business area as three explanatory variables to study their impacts on the performance of ERP system implementation. I hoped the article were able to make the study on the ERP system implementation performance of China's manufacturing industry more comprehensive and give some practical advice to china enterprises. First, the article put forward its background and significance. Then, I defined the related concepts. Last, I Proposed the study models, gave the analysis, conclusions and further research advises. It means a lot for China's manufacturing enterprises to do the further research on the performance of the ERP system that can give many practical significant suggestions.
﹀
|
参考文献总数: | 50 |
作者简介: | 北京师范大学会计学系研究生,两次获得专业一等奖学金,参与课题《中国上司公司财务治理指数研究》、《中国上市公司财务报表附注研究》等。 |
馆藏号: | 硕120201/1301 |
开放日期: | 2013-06-01 |