在企业ERP系统导入方面,目前存在两种观点:一种观点主张拿来主义,即全盘接受ERP系统所提供的标准管理范式;另外一种观点与之相反,认为应该改变ERP系统结构以适应企业现有手工作业流程。但在现实中,这两种做法会使企业陷入"模拟手工作业"或者"被动适应系统"的困境。为此,本文提出了新的解决思路:实施ERP以企业战略为逻辑起点,通过运用企业流程再造(business process reengineering, BPR)的思想方法,调整企业的组织与文化,在此基础上对关键业务流程进行重组,从而构建与战略、组织、文化、流程相匹配的ERP系统。

There are two viewpoints about ERP (Enterprise Resource Planning) implement in a corporation. The first viewpoint insists that the corporation must completely accept the standard management model offered by the ERP system; the other, which contradicts the first one, insists that the ERP system should adapt to the handwork process. This paper considers that these methods will result in the puzzle of simulating handwork process and passively adapting systems. Therefore, we propose a new idea: the implement of ERP should start from strategy by using the business process reengineering, adapt the organization and culture, reengineer the key business process, and build up the ERP system consisting with the strategy, organization, culture and process.