摘要:随着信息科学技术的发展和市场经济的开放，一方面是中小企业的数量以几何比例的速度迅速增长，一方面是ERP理论及软件的进一步完善和多功能化，两者可以相互促进，共同发展，但是由于中小企业本身存在的一些诸如管理理念落后、信息化水平低、财务管理混乱、员工综合素质较低等等的问题，加之中小企业使用ERP的外部影响因素及使用的效益比等状况，中小企业应用ERP进行日常经营管理的比例并不高，即使部分中小企业应用ERP软件，但是其执行效果及收获的效益也较低。

　　　如何提高我国中小企业实施ERP的成功率?这是我们迫切需要解决的重要问题。本文通过对企业实施ERP过程的详细分析，找出了企业在ERP实施过程中出现的主要问题，进而再分析目前中小企业应用ERP的现状及其影响其成败的关键因素，并对问题产生的原因进行了深入分析，提出了问题的解决方法和对策。旨在帮助中小企业认识到实施ERP的优劣，使其能够结合自身行业和企业的性质，选择最低成本ERP实施策略。

关键词: 中小企业,ERP实施,问题分析，解决对策

Abstract:With the development of information science technology and the opening of the market economy, one aspect is that the number of small and medium-sized enterprises grows with a rapid speed of geometric proportion. Besides, the theory and software of ERP have further improvement and multi-functional change. They can have an effect of mutual promotion and development. But the small and medium enterprises themselves exist some problems, such as poor management philosophy, Low level information, financial management confusion, low employees' comprehensive quality and so on, in addition to the status of the external influencing factors and the benefit ratio about using SMEs’ERP, the proportion of small and medium-sized enterprises apply ERP for daily operation and management is low. Even if parts of small and medium-sized enterprise apply ERP software, however, its implementation effect and the benefit of the harvest are also lower. 

　　　How to improve the success rate of implementing ERP in China’s SMEs needs to be resolved urgently. This paper analyzes the process of implementing enterprise ERP and to find out the main problems of its process. It also analyzes the current situation of applying small and medium-sized enterprises ERP and the key factors that affect the success or failure, conducted in-depth analysis of the cause of the problem, to put forward the solution and countermeasure of the problems. It aims to help small and medium-sized enterprises to realize the advantages and disadvantages of implementing ERP. In this case, it can choose ERP implementation strategy with the lowest cost according to its own industry and the nature of the enterprise.

Key Words：Small and medium-sized enterprises, The implementation of ERP, Problem analysis，Countermeasures

　　　我国中小企业对国民经济的贡献逐渐增大，提供了更多的就业岗位，稳定了我国社会的稳定。中小企业正面临着更加多变的经济环境，不确定因素增多，在我国逐渐开放资本市场和对外程度逐渐提高的状况下，如何借助ERP完善中小企业的管理制度，实现转型，增强国际竞争力已成为其面临的重要课题。由于ERP系统具有透明性、规范性的特点，可以帮助中小企业实现资金流、物流、信息流三者合一，应用ERP成功后的中小企业会获取巨大收益，但是选择时也面临巨大的风险。我国中小企业在应用ERP方面存在的信息化程度较低或成本相对较高、实施ERP受到制约，对于ERP存在认识误区或者处于基础层面，缺乏与行业及企业的特点的匹配，基于我国中小企业的界定标准，行业间差距大的现状，我国中小企业在实施ERP时要注意员工专业综合素质、ERP应用的外部环境、投入成本及软件兼容性三个重要影响因素，根据本企业的具体情况进行分析实施，以取得ERP的最大应用效应。