摘要 本研究主要研究兩岸有關社會及文化差異，反應在ERP專案管理有關專案成員離心力與向心力對ERP系統導入效率的影響。調查對象為台灣地區高科技製造商及在中國大陸地區的台灣製造商ERP系統導入之實際運作，特別是鎖定一般容易被忽略的非技術層面因素。同時，也展現前所未有而且也是第一次的實證研究，結果顯示兩岸企業在離心力概念的互動、達成及自由流通資訊因素並沒有顯著不同之處；但在權力劃分因素確有顯著的差異，顯示台灣高科技製造業的專案團隊享受較高的權力。另ERP專案成員的向心力因素，台灣高科技製造廠商及大陸地區的台灣製造商則呈現出顯著的不同。 總之，基於大陸目前在基礎建設、人文、產業環境與台灣存有一定的差異性下，建議台商在導入ERP系統之前，務必讓專案成員充分了解導入目標，並選任具有專業素養的專案經理，同時提供充分的教育訓練，藉此提高專案成員的向心力以祈於ERP專案導入的順利運行。 The present describes research that centripetal and centrifugal forces on ERP project management which to impact to the ERP project implementation efficiently under the difference of Chinese social culture between Taiwan and China. The analysis focuses on the actual practice of ERP implementation between Taiwanese high-tech manufacturers and the manufacturers in China with a special purpose which aim at the non-technical factors that long has been ignored by many project members. The study performs one of the first empirical researches to examine the main differences among centrifugal and centripetal forces structure formed by various Taiwanese high-tech manufactures and those manufactures in China. In addition, to examine the roles of the two forces in the project management that influences team member’s attitude and thinking, which impact to the outcome of implementation of ERP project. In summary, rooted in the divergence of between Taiwan and China in terms of the infrastructure, Social culture and the industrial environment, we suggested that the Taiwanese manufacturer prior to the implementation of ERP project, must get the team members to fully understand the goal of the team and select the project manager who has the expertise. At the same time provide sufficient training and increase the centripetal force in order to help the implementation smoothly.