企業資源規劃系統（Enterprise Resource Planning; ERP）整合企業內部的資訊系統，提供企業財務、生產、銷售和人力資源等相關重要訊息，使得企業在因應顧客需求快速變化的潮流下具備新的能力。由於導入ERP系統非常昂貴與耗時費力，當企業考慮導入ERP系統時，他們最想知道的ERP系統的預期報酬與上線後的實際成效是否符合。國內過去有關於ERP系統的研究多半在探討導入ERP系統的關鍵成功因素，對於導入ERP系統後的成效分析則較少著墨。本研究以臺灣地區企業為研究對象，藉由財務比率分析與統計方法建立績效評估模型，比較已有ERP系統的企業之績效表現是否如ERP軟體供應商所宣稱的，能在競爭的環境中，取得相對的優勢超越其他競爭者。本研究首先將從與ERP系統相的學術研究、ERP系統軟體供應商所發表的文件以及諮詢顧問公司的報告中，整理出那些財務比率與關鍵績效評估值是ERP系統所能改善的。然後，利用財務比率與關鍵績效評估值結合統計分析，建立符合臺灣企業的績效評估模型，利用檢視臺灣地區企業裝置ERP系統的成效是否顯著。能提供國內企業導入ERP系統前的決策參考，並使企業能根據本研究結果重新檢視其ERP系統的成效，是本研究的最大期望。

　　　　　The ERP (Enterprise Resource Planning) system has been known for its ability to integrate different information system of an enterprise. Through this integration, it provides more accurate and real-time information to decision-makers and helps them make correct decision. It has been shown in the literature that ERP systems can offer many advantages to us. However, despite of the advantages, implementing ERP systems has often been a costly and time-consuming process. Implementing an ERP system is a big decision itself. In addition, many of the advantages found in the literature are proclaims by consulting companies or obtained by some rather subjective means, e.g., surveys. In this paper, we will resort to a more objective approach (i.e., a quantitative approach) to study what advantages can indeed be obtained by the implementation of ERP systems. Quantitaive data (e.g., the return on the investment) will be collected and analyzed by statistical methods. It is our hope that the results of the statistical analysis can help those companies that do not have ERP systems but are considering installing one soon determine whether having an ERP system now is a good decision. It is also our hope that our our research results can help those companies that already have ERP systems to evaluate their systems and see whether their ERP systems are performing satisfactorily or not.