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基于时间效应的视角,本文以1997—2013年我国沪深两市A股制造业上市公司作为研究样本,研究ERP系统实施对企业绩效的短、长期影响。结果发现:在ERP系统实施伊始,企业的营运能力会显著提高,但盈利能力却有所下降;随着ERP系统的持续完善和深入应用,企业的营运能力不断提高,盈利能力水平也会逐渐提升;无论是短期还是长期,ERP系统实施对企业营运能力的影响都要比对盈利能力的影响更加显著。
Based on the perspective of time effect, this article takes the A-share manufacturing listed companies in Shanghai and Shenzhen stock markets in China from 1997 to 2013 as the research samples to study the short-term and long-term effects of ERP implementation on business performance. The results showed that: at the beginning of the implementation of ERP system, the operating ability of enterprises will be significantly improved, but the profitability has declined; as the ERP system continues to improve and in-depth application, enterprises continue to improve their operational capabilities, profitability levels will gradually increase ; Whether it is short-term or long-term, the impact of ERP system implementation on the operational capacity of enterprises is more significant than the impact on profitability.