【摘要】 ERP系统在中国制造企业的应用效果尚存争议。依据沪深A股公司年报数据,通过自身配对设计和异源配对设计分别研究了ERP实施对中国制造企业营运能力和盈利能力的影响,揭示了ERP系统在中国制造企业的应用效果。研究结论为:ERP系统能够有效提高中国制造企业的应收账款周转率、流动资产周转率、总资产周转率和员工工作效率,但没有提升库存周转率;ERP实施后三年内,企业盈利能力也没有得到显著改善。更多还原

【Abstract】 The paper researches the impact of ERP adoption on operating and profit-making capability of Chinese manufacturing firms.This research has found that ERP systems can help Chinese manufacturing firms enhance cash management and improve efficiency of labor.However,there is no significant improvement associated with the ratio of Stock Turnover following the implementation of ERP systems.Further,the research has found that ratio of ROS has significant decrease after ERP adoption.更多还原