CAJ | 학술논문

文章以1997-2009年间实施ERP的44家零售业上市公司为样本企业,利用Wilcoxon秩和检验和Panel数据分析比较了样本公司实施ERP前后绩效的变化。结果表明零售业上市公司实施ERP当年及实施后第一年,公司财务状况略有改善,第二年略有下降,第三年又出现上升趋势,但总体变化不显著。公司运营能力在实施ERP当年和实施后第一年除毛利率以外,其他指标都出现了不同程度的下降,其余年份变化不显著;总体上看,实施ERP对运营能力的影响要大于对财务状况的影响,实施ERP并未显著改善企业的财务状况和运营绩效,并且具有绩效短期下降的特点,但不存在生产率悖论现象。
문장이1997-2009년간실시ERP적44가령수업상시공사위양본기업,이용Wilcoxon질화검험화Panel수거분석비교료양본공사실시ERP전후적효적변화。결과표명령수업상시공사실시ERP당년급실시후제일년,공사재무상황략유개선,제이년략유하강,제삼년우출현상승추세,단총체변화불현저。공사운영능력재실시ERP당년화실시후제일년제모리솔이외,기타지표도출현료불동정도적하강,기여년빈변화불현저;총체상간,실시ERP대운영능력적영향요대우대재무상황적영향,실시ERP병미현저개선기업적재무상황화운영적효,병차구유적효단기하강적특점,단불존재생산솔패론현상。
Based on 44 retail listed companies during 1997 to 2009,this paper analyzes the effects of ERP implementation on list companies by adopting Wilcoxon Signed Ranks Test and Panel data analysis.The results show that financial performances become better at the current year and one year after ERP implementation.Financial performances are becoming worse at the second year and getting better at the third year.Operational performances become worse at the current year and one year after ERP implementation.In summary,ERP implementation has a better effect on financial performances than operational performances;it can＇t improve retail enterprise performances significantly.There is no ＂productivity paradox of Information Technology＂ in retail industry of China.