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企业实施ERP系统的主要目的是通过提供精确而及时的企业内部信息,来提升管理决策效率。本文用上市公司年报披露滞后期和可操控应计利润水平来度量企业信息质量,实证研究了公司实施ERP后短期内信息质量的改善程度与公司实施ERP后2～4年业绩改善程度的关系,研究发现,公司实施ERP后信息质量改善的程度越高,ERP的实施效果越好,这个结果表明提高信息质量是提高ERP实施效果的一个重要途径。本文的启示是企业在选择ERP系统时,应该重视对ERP能否提升信息质量进行论证,在实施过程中应重视对企业信息质量的适时评估,以便即时发现信息质量问题并及时加以改进。
The main purpose of the enterprise to implement ERP system is to improve the efficiency of management decision-making by providing accurate and timely internal information. This paper measures the quality of enterprise information by disclosing the lag period and the accruals of accrued profit in the annual reports of listed companies and empirically studies the relationship between the improvement of information quality in the short term after the implementation of ERP and the performance improvement in two to four years after the implementation of ERP, The result shows that the higher the quality of information is, the better the implementation of ERP is. The result shows that improving the quality of information is an important way to improve the effect of ERP implementation. The enlightenment of this paper is that enterprises should pay attention to whether ERP can enhance the quality of information when choosing ERP system. In the process of implementation, enterprises should attach importance to the timely assessment of enterprise information quality in order to find out the quality of information immediately and improve it in time.