上市公司ERP实施前后绩效变化的实证研究——来自沪市1993-2003年的经验数据

以1993—2003年间实施ERP的92家沪市上市公司为样本企业,利用W ilcoxon秩和检验、Panel分析以及系数约束检验分析比较了公司实施ERP前后的绩效变化.研究结果表明:不能根据单一检验分析方法片面得出实施ERP是否存在信息技术的生产率悖论现象.国内企业实施ERP当年及之后1~2年绩效略有下降,但变化不显著;实施ERP之后第3年多数企业没有起到改善绩效的预期,但少数公司却利用ERP显著改善了公司绩效,少数公司实施ERP存在短期绩效下降现象.指出造成这种结果的主要原因是ERP实施成功率较低,并不是ERP本身存在信息技术的生产率悖论问题.

Empirical study on impacts of ERP implementation on listed companies in China: Data from Shanghai stock exchange from 1993 to 2003

On the basis of 92 listed companies' empirical data from Shanghai Stock Exchange between 1993 and 2003,this paper studies the change of performance after ERP implementation through the methods of Wilcoxon Signed Ranks Test,Panel analysis and coefficient constraint test.The results show that we can't draw the conclusion of whether there exits the "productivity paradox of Information Technology" caused by ERP implementation and that there exists Performance dips in the ERP implementation year and one or two years after that according to only one method.Three years after ERP implementation most companies haven't improved performance,only few of them got a better performance.Finally,we conclude that the low success rate of ERP implementation is the main reason and not the productivity paradox of Information Technology caused by ERP.