中文摘要：

文章以1997-2009年间实施ERP的44家零售业上市公司为样本企业,利用Wilcoxon秩和检验和Panel数据分析比较了样本公司实施ERP前后绩效的变化。结果表明零售业上市公司实施ERP当年及实施后第一年,公司财务状况略有改善,第二年略有下降,第三年又出现上升趋势,但总体变化不显著。公司运营能力在实施ERP当年和实施后第一年除毛利率以外,其他指标都出现了不同程度的下降,其余年份变化不显著;总体上看,实施ERP对运营能力的影响要大于对财务状况的影响,实施ERP并未显著改善企业的财务状况和运营绩效,并且具有绩效短期下降的特点,但不存在生产率悖论现象。

英文摘要：

Based on 44 retail listed companies during 1997 to 2009,this paper analyzes the effects of ERP implementation on list companies by adopting Wilcoxon Signed Ranks Test and Panel data analysis.The results show that financial performances become better at the current year and one year after ERP implementation.Financial performances are becoming worse at the second year and getting better at the third year.Operational performances become worse at the current year and one year after ERP implementation.In summary,ERP implementation has a better effect on financial performances than operational performances;it can＇t improve retail enterprise performances significantly.There is no ＂productivity paradox of Information Technology＂ in retail industry of China.