With the development of economic globalization，the more and more intense competition among medicine industry, causes the medicine enterprise only through unceasingly to reduce the cost, promotes the bureau characteristic product, makes the fast agile response to the market information, can be in the advantage in the competition. Under the environment of fierce market competition, many enterprises in order to survive and develop, maintain the competitiveness, have chosen to use the ERP system.ERP is an integrative management system focused on an enterprise‟s resource, which integrated all the managerial elements, such as management theory, business processes, basic data, human & material resources, and also computer hardware & software. Through the application of ERP system that can enable enterprises to significantly reduce manufacturing costs, productivity increased significantly, thereby increasing the competitiveness of enterprises. But the ERP is an investment that entailed high cost and high risk, many people are skeptical about it can bring good benefits to the enterprise, so in all the medicine enterprise listed in China, there are only 50% of the enterprises to implement the ERP system. There is a gap on implementation rate between China and some developed countries. Therefore, in this paper, the enterprise to implement the ERP situation of research is carried out. First find out the impact of the factors that medicine enterprises implement ERP, and study the financial performance of the implementation of ERP enterprises, to facilitate the successful implementation of ERP in enterprises. This article based on the review to the ERP implementation, choosing 110 listed companies in medicine industry for the study (ERP implementation for the 55 companies, and ERP is not implemented for the 55 companies), using the methods of statistical study the factors that affect the implementation of ERP. The results show that: The economic capacity is a prerequisite for enterprise to determine whether it will implement the ERP, however, the motivation to reduce costs was not significant. In addition, the company‟s place of registration, the education of supreme leader, and the different nature of the product will affect the implementation of ERP. The implementation of the ERP enterprises, whether financial performance has been improved? Based on the above recognitions, choosing 70 listed companies in medicine industry for the study (ERP implementation for the 35 companies, and ERP is not implemented for the 35 companies), use the methods of empirical studies to test the implementation of ERP for the relevance of the performance of the company. The results show that: First and foremost, the indicators of the operation capacity and the grow rate of the net income has been rise notably. It explained that the financial management modules and the logistics management module of the ERP played an active role in the operational capabilities of the enterprise‟ capital, inventory management capacity has been improved. Secondly, ERP implementation of the enterprise‟s profitability has improved (non-significant). In addition, during the company‟s expense ratio has also been reduced (non-significant). This indicates that enterprise in the implementation of ERP, there have been some corporate earning and management level has been improved. The shows that with the implementation of ERP business than not, the implementation of the ERP companies have better financial performance. Based on the above research has suggested that the medicine enterprises in the implementation of ERP, the part of the performance is improved, but the company's overall financial performance did not significantly improve. Reasons for this phenomenon is caused by China‟s medicine enterprises in the implementation of ERP system, there will be some problems, such as misuse of software, unclear positioning of target demand, and poor restructuring of sales procedure still exist. These problems make the use of ERP can‟t bring the desired results to the enterprise. Therefore, improving the implementation of ERP in the medicine enterprise, we must solutions of these key problem, to make enterprises‟ overall financial performance has been improved. Key words: Enterprise Resource Planning (ERP); Medicine enterprises; Influencing factors; Performance

隨著經濟全球化的發展，醫藥行業的競爭日益加劇，使得醫藥企業只有通不 斷的降低成本，推出更具特色的產品，對市場訊息做出快速敏捷的反應，才能在 競爭中處於有利地位。在這樣競爭激烈的環境下，很多企業為了生存和發展，保 持競爭力，紛紛選擇使用企業資源計劃（ERP）系統。ERP 系統是整合了企業的 管理理念、業務流程、基礎資料、人力物力、電腦硬件和軟件於一體的信息管理 系統。通過應用 ERP 系統，可以使企業的製造成本大幅降低，生產率顯著提高， 進而提高企業競爭力。但是 ERP 是屬於高成本、高風險投資,很多人對它能否給 企業帶來好的收益持有懷疑態度，所以在我國的上市醫藥企業中，也僅有 50%的 企業實施了 ERP 系統。實施率與發達國家相比，還存在一定的差距。因此，本文 的目的在於針對我國醫藥企業實施 ERP 情況展開研究，以找出影響我國醫藥企業 實施 ERP 的因素，並對實施了 ERP 的企業的財務績效進行實證研究，促進 ERP 在企業的成功實施。 本文在對 ERP 實施相關文獻進行回顧的基礎上，首先選擇 110 家上市醫藥企 業作為研究對像（實施了 ERP 的企業與未實施 ERP 的企業各 55 家），用統計學 方法研究影響企業實施 ERP 的因素。研究結果表明，經濟能力是影響企業是否會 實施 ERP 的前提，而降低成本的動機則相對不明顯，此外，公司的註冊地點構成、 企業最高領導人學歷、產品性質的不同也會影響企業實施 ERP。這些實施了 ERP 的企業，財務績效是否得到了提高呢？本文在此基礎上，選擇了 70 家醫藥企業作 為研究對像（實施了 ERP 的企業與未實施 ERP 的企業各 35 家），用實證研究方 法研究 ERP 的實施與企業財務績效之間的關係，研究結果表明：首先，企業在實 施 ERP 之後，營運能力各指標和淨利潤增長率指標得到了顯著的提高。說明 ERP 的財務管理模塊和物流管理模塊在企業管理中發揮了積極的作用，使企業的資本 運作能力、庫存管理能力等得到了提高。其次，ERP 的實施使企業的盈利能力得 到了提高（不顯著），此外，也使企業的期間費用率得到了降低（不顯著）。這說 明企業在實施 ERP 之後，有部分企業的盈利水準和管理水準得到了提高。最後， 未實施 ERP 的企業，同期絕大部分指標呈下降趨勢。這說明與未實施 ERP 的企 業相比，實施了 ERP 的企業會有更好的財務績效。基於上面的研究得出，醫藥企業在實施 ERP 之後，部分績效得到了提高，但 是企業的整體財務績效提高卻不顯著。造成這種現象的主要原因在於，我國的醫 藥企業在實施 ERP 系統時，會存在一些問題，如 ERP 選型不當、目標需求定位 不清、業務流程重組不善等問題，這些問題都使得 ERP 的使用不能給企業帶來預 期的效果。所以完善 ERP 在醫藥行業的實施，必須要解決這些關鍵問題，才能使 企業財務績效得到全面提升。 關鍵字： 企業資源計劃 醫藥企業 影響因素 績效