摘 要
随着信息时代的到来，企业的生存环境发生了巨大的变化，越来越多的企业
意识到，利用信息技术，可以降低企业的经营成本，提高企业的运行效率。ERP
（企业资源计划）是一种高度集成的信息化管理系统，更是一种“优化业务流程
的解决方案”，也有学者认为它是“先进的管理思想与信息技术的完美结合”。ERP
将企业的物流、资金流和信息流进行有效的整合，对企业的人、材、物、技术、
信息等各种与企业有关的资源进行充分统一的管理，利用现有的资源为企业谋得
最大化的效益，努力提升企业关键绩效指标，使企业在市场上获得更大的竞争力。

ERP 自引入到我国以来，已经被许多企业所应用，但是对于绝大多数企业来说还
是缺少相应的参考和经验，也就是说 ERP 的成功实施仍然存在诸多问题。由于 ERP
项目具有实施周期长、投入资金大、涉及面广等诸多特点，并且现在并无完全通
用的 ERP 项目有效实施的规范、标准，所以很多企业在实施 ERP 项目时面临着巨
大的风险，未能达到预期效果，甚至面临重大损失。

本文以 ERP、项目管理和风险管理理论为依据，结合一些具体的实践方法，
主要研究 K 企业 ERP 项目的实施及风险管理方法。分析该企业 ERP 系统中各模块
的主要功能，并结合 K 企业的一系列重要数据对 ERP 的实施效果进行评价，认为
该企业的 ERP 系统提升了管理水平，降低了企业运行的成本，从而证明了科学的
项目管理和风险管理是实施 ERP 成功的关键因素，并以此为基础总结了成功实施
ERP 项目的关键因素以及风险控制方法，并从规划预算，软件选择，进度控制，
流程重组，人力资源等几个方面对即将实施 ERP 项目的企业提出相关的建议。

本文将理论研究与企业的实际运用相结合，对即将实施 ERP 的企业提出系统
性的建议。作为典型的国有军工企业，K 企业 ERP 项目实施的成功经验对国有企
业特别是国有大中型企业实施 ERP 项目有一定的参考作用，同时也为其它企业成
功实施 ERP 提供了一些借鉴。

关 键 词： ERP，K 企业，项目管理，风险管理
研究类型： 应用研究

ABSTRACT
With the arrival of the information age, the survival environment of enterprises
has gone through tremendous changes, more and more companies realize that
information technology can improve business efficiency, reduce operating costs, and
thus enhance the core competitiveness of enterprises. ERP (enterprise resource plan) is
not only a highly integrated informatization management system, but also a business
process optimization solutions, some scholars believe that it is the perfect
combination of advanced management philosophy and information technology. ERP
integrates enterprise logistics, capital flow and information flow for unified
management of employees, materials, goods, technology, information and other
resources, makes full use of existing resources effective integration of business to gain
more benefit, and strives to enhance key performance of the enterprise so that
enterprises get greater competitiveness in the market. Since the introduction of ERP to
our country, it has been applied in many enterprises, but for the vast majority of
enterprises, there are still many problems in the construction of ERP. Since the
implementation of the ERP project has a long cycle, and involves a large amount of
investment funds and covers a wide range, and effective norms or standards has not yet
formed in the implementation of ERP project in China. Implementation of ERP
projects also face huge risks, many companies fail to achieve the desired results in the
implementation of ERP project, and they are even in the face significant losses.
In this paper, the author takes ERP project management and risk management
theory as the basis, and combines the theories with some specific practices, mainly
researches on implementation and risk management methods of ERP project in
enterprise K. The author analyzes the main function of each module of its ERP system,
and evaluate the effect of its implementation according to the enterprise data, who
believe that the company’s ERP system enhances the management level and achieves
good economic results, which demonstrates that the effective project management and
scientific risk management is a guarantee of the successful implementation of ERP. Onthe basis of the analysis, the author summarizes the key factors and risk control
methods of the successful implementation of ERP project, and makes
recommendations from the several aspects of budget planning, product selection,
project schedule control, business process reconstruction, human resources for those
enterprises that may implement ERP project.
This study combines theoretical research and practical application, and make
systemic suggestions for the upcoming implementation of ERP of enterprise K. As a
typical state-owned military enterprise, enterprise K offers a great reference for the
successful implementation of ERP projects of state-owned enterprises because of its
ERP project implementation experience. Meanwhile, it provides some reference and
experience for other companies to successfully implement ERP.
KEY WORDS:ERP, enterprise K, project management, risk management
Dissertation Type: Application Research