ERP系统对企业财务绩效影响的研究

摘要：ERP系统已经在我国逐渐普及开来，ERP的思维是现代企业创新管理模式重要理念。现在愈来愈多的上市公司已经体会到了ERP管理系统带来的好处，但正如一枚硬币有其两面性一样，国内也有许多企业没有把握好趋势，ERP系统实施之后效果并不是很理想。那么如何趋利避害，充分发挥ERP系统对财务绩效的正面影响，我们应当或者说很有必要研究一下ERP系统的应用绩效。49199

本文通过数据统计以及实证研究的方法来分析ERP系统对江苏地区上市企业财务绩效的影响，这样以来政府企业尤其是企业在进行相应决策的时候思路就更加明确，效率也会更高。本文采用纵横比较的方式，结合实证分析，对实施过ERP的企业进行研究，旨在为一些企业发现问题提供参考，让ERP系统真正发挥其作用，改善企业绩效，达到盈利的目的。

毕业论文关键词：ERP实施；盈利能力；资产质量；债务风险；经营增长

Research on the influence of ERP system on the financial performance of enterprises

——Taking listing Corporation in Jiangsu as an example

Abstract

ABSTRACT：ERP system has been gradually popularized in our country, ERP's thinking is an important concept of modern enterprise innovation management mode. Now an increasing number of listed companies have come to appreciate the benefits brought by ERP management system, but just as a coin has its two sides as, home also has many enterprises do not have a good grasp of the trend, after the ERP system implementation effect is not very ideal. So how to avoid the disadvantages, give full play to the positive effects of ERP system on financial performance, we should be or said it is necessary to study the ERP system application performance.

In this paper, through the statistical data and empirical research method to analyze the effect of ERP system of Jiangsu Province listed companies financial performance, since such government enterprises especially enterprises in the corresponding decision when train of thought is more clear, the efficiency will be higher. The vertical and horizontal comparison, combined with the empirical analysis, research on the implementation of ERP in enterprises, aimed at for some enterprises to find problems and provide a reference, let the ERP system truly play its role, improve enterprise performance, achieve earnings.

Key Words: ERP implementation; profitability; asset quality; debt risk; business growth

摘要 Ⅰ

Abstract Ⅱ

目录 Ⅲ

一、绪论 1

（一）研究背景 1

（二）研究意义 1

（三）研究方法 2

（四）研究内容 2

（五）研究框架 3

二、ERP系统与财务绩效概述 4

（一） ERP的含义 4

（二）财务绩效的含义 5

（三）国内外研究综述 5

三、ERP系统对企业财务绩效影响机制分析 7

（一） ERP系统对盈利能力的影响 7

（二） ERP系统对资产质量的影响 7

（三） ERP系统对债务风险的影响 9

（四） ERP系统对经营增长的影响 ERP系统对企业财务绩效影响的研究:http://www.youerw.com/kuaiji/lunwen_52124.html