對於現代的企業來說,資訊科技(Information Technology ) 的價值是多面貌的,例如:增加生產力、降低成本、增加客戶滿意度,降低決策風險,和增加競爭力…等等,資訊系統是資訊科技的一種,在現行的網路上,發展的十分成功,以ERP為例,大部份的大企業都已導入ERP,但如何客觀的衡量成功的ERP,的確是一件不容易的事,即使大部份企業已接受ERP的系統,但是大多數的中小企業,對於採用ERP系統,都為之怯步,為此,找出中小企業願意採用ERP的因素,更是刻不容緩的事。因此,本研究 (1) 採用DeLone 與 McLean 修正模型衡量大企業導入ERP系統的成功模式,(2) 發展量測指標來衡量和實證中小企業採用ERP的因素。 本研究的結果顯示 (1) 在ERP資訊系統成功模式中,資訊品質 (Information Quality) 和系統品質(System Quality)不會直接影響純效益 (Net Benefit), 而是需要透過使用(Use)和使用者滿意度(User Satisfaction)才會影響純效益 (Net Benefit),我們的研究模型,可以有效的解釋(超過50 percent)資訊系統的成功。(2) 在ERP的採用研究中,結果顯示,在政府提供的協助下,影響中、小企業採用前後的重要因素為經費輔助 (Cost Reimbursement) 和免費ERP評估 (Free ERP Readiness Evaluation),ERP的好處對影響ERP的採用有顯著的影響,擁有較多資訊知識的CEO採用ERP的意願較高。 For modern enterprises, the value of information technology is multi-faceted, such as improving product variety, quality, and customer satisfaction, facilitating administrative processes, reducing cost, enriching labor and management productivity, increasing entry barriers, and competitive advantage. Howev er, measuring the success of information systems is very difficult. With the vagueness of success measurement, many small and medium enterprises (SMEs) have negative attitude toward e-business even though it is widely believed that successful implementation of e-business brings important values to enterprises. The dissertation tries to study the insight of IS success measurement and the influential factors of ERP adoption. We assess an ERP system’s success by validating an updated Delone and McLean (D&M) IS Success model and examine influencing factors of ERP adoption by developing measures to assess the ERP adoption of SMEs. Our results show that Information Quality and System Quality do not affect Net Benefits directly, the mean of explained variance for ERP use, user satisfaction and net benefits is more than fifty percent and IS success model has adequate predictive poser in the context of ERP systems. The study also investigates the effectiveness of government measurement in raising the adoption of ERP systems among SMEs. Our research model shows that government can encourage SMEs to adopt ERPs by providing Cost Reimbursement and Free ERP Readiness Evaluation. The awareness of Benefit of ERP Systems significantly effects SMEs decision on ERP adoption and the CEOs with more knowledge about IS are more likely to adopt ERPs.