企業為了提升競爭優勢，於是導入企業資源規劃（ERP）系統，來達成資訊技術的整合，加快企業的回應速度、減少工作流程並且提升資料的即時性與正確性，透過企業資源規劃將企業內各部門的工作全部連結在一起，以縮短會計結帳時間、降低庫存、提升客戶滿意度等。因此，本文主要探討ERP導入成功關鍵因素的動機，且找出中小企業ERP系統導入的成功關鍵因素，以提供欲更換ERP系統的中小企業做為參考依據，並降低導入失敗的機率及損失。本文採取便利抽樣透過問卷調查方式進行研究，總共問卷發放為80份，有效回收問卷為63份。有效回收率為78.75％。本文發現各研究構面的成功關鍵因素有：1.組織因素：高階主管的支持與參與程度、高階主管的承諾、主管公開宣示導入ERP的決心、對於導入ERP所願意提供的預算與資源、以及導入過程中專案小組與企業各部門的溝通協調；2.系統特質：系統能全面整合部門業務系統及資料庫、系統提供容易操作的使用者介面與報表、系統的建置成本與導入時間、系統能具有修改彈性以符合企業現況、以及系統模組化設計與未來功能延伸及彈性等；3.顧問服務：能提供實務上最佳經驗整合內部流程、具有良好協調與溝通能力、協助系統導入、測試、執行與績效評估、能協助公司進行使用者的教育訓練與技術移轉、以及對ERP系統模組、操作流程極為熟悉等。

In order to enhance competitive advantage, enterprises thus implement Enterprise Resource Planning (ERP) system to achieve the integration of information technology, to accelerate business responsiveness, to reduce work flow, to improve information timeliness and accuracy. Enterprise Resource Planning (ERP) integrated all internal work across the entire organization to shorten accounting period, lower inventory, improve customer satisfaction etc. Therefore, this article discusses the key success factors in ERP implementation, and to identify key success factors of small business ERP implementation. Small businesses that are going to adopt ERP system can use this article as a reference in order to reduce the failure rate and losses. This research was conducted by using convenient sample though questionnaire survey. A total of 80 questionnaires were distributed. Among them 63 valid questionnaires were received and the response rate of this survey is 78.75%.This study discovered that the key success factors are: 1. Organizational factors: support and participation of higher executives, commitments of higher executives, public declaration of higher management's determination on ERP implementation, budgets and resources that are willing to spend on ERP implementation, communication and negotiation between project teams and departments during ERP implantation processes.2. System characteristics: the system can fully integrate departmental business systems and databases, the system provides easy user interface and reports, it reduces the system implementation cost and implementation time, it provides flexibility of the system to match current organization's strategy, it improves the system modular design and future functions' extension features and flexibility. 3. Customer Service: to perform every business process in the most effective way, to provide good coordination and communication ability, to assist in system implementation, testing, execution, and performance evaluation, to help companies with user training and technology transfer, to get familiar with ERP system modules and operation processes and so on.