中文摘要：

通过文献分析、现场访谈等途径归结出影响ERP项目风险分担的相关因素,建立了风险分担影响因素的理论模型,并通过问卷调查对其进行了相关分析,得出了关键影响因素,包括风险控制能力、风险预期损失、承担风险意愿、风险损失承担能力和风险控制成本。

英文摘要：

This paper sums up the related influencing factors on risk-sharing of ERP project through literature reviewing,interviewing and so on,then proposes a theoretical model on influencing factors of risk-sharing.Finally this paper conducts a statistical analysis of these factors through questionnaire survey,and find the key factors,including capability of risk controlling,expected loss of the risk,desire of risk assuming,capability of assuming risk loss and costs of risk controlling.