隨著資訊科技及網際網路快速發展，中小企業期望藉由企業系統的導入，以改造企業流程，進而提升企業競爭力。但中小企業在進行系統導入的過程中，卻面臨了很多問題，例如：預算不足、企業主/員工缺乏電子化觀念、沒有具經驗之才、找不到合適之企業系統與服務、及不願改變等困難點，如何有效管理這些變革，將成為中小企業導入企業系統成敗之關鍵因素。有鑑於此，本研究透過相關文獻的綜整，及以銘唯實業股份有限公司為個案，進行實證調查，進而從人、科技及流程等角度，探討中小企業導入企業系統時，可能遭遇之變革為何，以及可採取之應變措施為何，所得成果期能提供中小企業導入企業系統時之參考。

With the remarkable advances in information technology and Internet, small and medium enterprises (SMEs) are trying to sustain their competitive advatages by implementing enterprise application and reengineering business processes. However, many problems, such as insufficient budget, lack of electronicalization concepts, lack of experienced experts, inadequate enterprise application and service, and unwilling change, etc., are confronted while implementing enterprise applications for small and medium enterprises. How to manage these changes has become the critical success factors (CSFs) of enterprise application implementation for SMEs. Therefore, by reviewing related literatures and taking the Golden King Corp. as an empirical study case, this research has derived change management impacts and solutions on enterprise application implementation from three viewpoints--people, technology, and processes-- for SMEs. We hope our findings can be a valuable reference for SMEs to implement enterprise applications.