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.