企業資源規劃（ERP）係一提供即時資訊之整合性系統，現今大部分的企業已跟隨科技的腳步，希望藉由ERP系統，讓傳統企業作業流程的弊病如人力重覆的浪費、資訊傳遞的延遲等，效率浪費減至最低。然而，以往在導入專案時，常將焦點放在軟硬體等IT設備是否齊全，容易忽略企業最重要的根本－人力，於是在專案導入完成後，卻發現經營績效不升反降，產生企業內部對ERP的排斥問題，造成許多ERP導入專案的失敗。因此，本研究是希望藉由分析企業選擇不同的ERP規劃與導入策略，找出最適的導入方針，期望能幫助將要導入ERP系統之企業ERP的規劃與選擇。本研究以台灣地區4276家公司為研究母群體，藉由郵寄問卷調查，運用ANOVA與迴歸分析，來探討不同的ERP規劃與導入策略之選擇對企業實行後的績效之影響。本研究的主要目的為，了解不同的ERP規劃與導入策略對IT治理績效之影響，進而影響ERP導入結果，提升企業效益。之後延伸討論ERP導入廣度對導入規劃之影響，分析若企業導入模組數多，則該選擇何種ERP規劃與導入策略。 The main goal of enterprise resource planning（ERP） is to provide real-time information by an integrated system. Today, the majority of enterprises have adopted the latest technology. It minimizes operating procedures ills in traditional operating procedures, such as waste of manpower, information delivery delay and deadweight loss. However, in the past, when the projects were implemented in enterprises, they often focused on the software and other IT equipment, but ignored the staff, the primary in an enterprise. Therefore, after the implementations were complete, instead of pressing forward, they drew back because of enterprises internal exclusion. As a result, the ERP implementation projects failed. In this way, this research hopes to find out the best ERP planning and implementation strategies by analyzing companies choices. 4276 questionnaires were sent to Taiwanese enterprises in manufacturing and service industries. The research delves the impact of ERP planning and implementation strategies on ERP performance by ANOVA and regression analysis. The main purpose of this study is to understand the impact of ERP planning and implementation strategies on IT governance performance, thereby affecting the results of ERP implementation, which could improve enterprise efficiency. Also, this research extends that how the number of ERP module that enterprises import affects the ERP planning and implementation strategies they choose？
