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提高企业绩效是ERP实施的理论预期效益。本文以沪深两市上市公司为研究样本,运用回归分析研究ERP实施对企业绩效的影响。检验结果显示,ERP实施的年限与企业净资产收益率ROE之间呈显著负相关关系,由此,本文认为ERP系统的实施会导致企业的绩效在短期内下降。
Improving enterprise performance is the theoretical expected benefit of ERP implementation. In this paper, Shanghai and Shenzhen listed companies as a sample of the study, the use of regression analysis to study the impact of ERP implementation on business performance. The test results show that there is a significant negative correlation between the years of implementation of ERP and ROE of the ROE. Therefore, this paper believes that the implementation of ERP system will lead to the decline of the performance of enterprises in a short period of time.