用户ERP消化吸收水平的提升和ERP系统价值的实现依赖于用户持续不断的学习。本文通过多案例研究方法旨在探讨用户面向ERP消化吸收的个体学习规律及理论。研究发现，面向ERP消化吸收的用户学习分为培训、适应、常规和扩展四个阶段，且学习情境的强制力度不断减弱；ERP用户通过实践式、沟通式、支持式和投资式学习四种学习方法获取系统知识，其中实践式和沟通式学习比支持式学习更有效；在同一学习阶段，不同类型ERP用户的学习方法趋同，但在不同阶段具有差异性；用户主动参与、企业强制和机遇是决定工作用户能否成长为熟练用户和VIP用户的重要因素，在其作用下ERP用户具有8种不同的成长路径。

The promotion of users’ ERP assimilation and the realization of business value of ERP systems depend on users’ continuous learning. Through a multi-case study, this study aims to explore the pattern and theory of ERP assimilation-oriented user learning. The results suggest that ERP assimilation-oriented user learning can be grouted into 4 phases, namely, training phase, adapting phase, routine phase, and extending phase, as well as that the mandatory requirements of learning phase weaken continuously. Learning-via-practice, learning-via-communication, learning-via-support, and learning-via-investment are four usual learning ways, and learning-via-practice and –communication are more effective than learning-via-support. In the same learning phase, the learning ways of different ERP users are same, but different in different learning phases. User voluntary participation, organizational enforcements, and learning opportunity determine whether a transaction user can become a VIP user, and under their effects, ERP users have 8 different growth paths.