中文摘要：

自从ERP诞生以来，西方学界就着力探究ERP能否及带给用户多少效益，设计了一系列计量指标和计量模型。能否在此基础上构建中国意义上的计量指标及计量模型，本文力图在此方面做出尝试。以四家引入ERP的中国用户为样本，比较了他们之间的效益。构建一个以平衡计分卡的流程、客户、财务、学习与革新四维因素为一轴，信息技术的自动化、信息化与转移三维因素为一轴，组合成计量ERP用户效益的十二单元的模型，用以解释、了解和确认引入ERP带来的直接与间接效益。在十二单元计量模型的基础上，提出了各单元的指标体系，指标体系的标准化为软件厂商的设计与用户的ERP决策提供了依据。

英文摘要：

Since the birth of the ERP, Western scholars studied ERP users what gained benefits. They designed a series of measurable indicators and measurement models. And then, this paper made attempts to build a series of the measurable indicators and econometric models in China. It analyzed four ERP users of SAP R/3 in China. Achieved benefits of dif- ferent ERP users were compared. The Model for assessing the benefits of ERP systems, called an ERP scorecard, was built. Combining information technology three levels, automate, information and transformation, with the four balanced scorecard dimensions of henefits, process, customer, finance, learning and innovation, generated a very useful 12 cells framework to explain, understand and identified the direct and indirect contributions of ERP implementations. Based on the Model of 12 cells, we produced forword indicator systems of each cell. Its standardization provided design basis for ERP vendors and decision-making basis for the ERP users.