中文摘要：

企业文化是实施ERP过程中管理变革困难的关键。基于企业文化变革理论以及Trompenam＇s和Hampden-Turner的企业文化测度理论，构造“企业现有文化与ERP文化的吻合度”和“企业文化变革时机成熟度”指标体系，建立基于企业文化视角的ERP实施能力的四象限模型。依据该模型，企业的实施能力被划分为四个区域：强能力区、易实施区、弱能力区和待变区。据此提出了变革式、改良式、渐进式和引导式的不同实施策略，为企业测度ERP实施能力及选择实施策略提供了一种新的有效途径。

英文摘要：

Corporate culture is the key of management reform in the process of implementing ERP. Based on the theories of corporate culture reform, and the theories of measuring corporate culture proposed by Trompenaars and Hampden-Turner, this paper establishes two indexes the identical degree between the existing corporate culture and ERP culture and the ripe degree for corporate culture reform, and sets up a four-quadrant model of ERP implementation capability from corporate culture perspective.In this model, the enterprise implementation capability is divided into four areas： the strong capability area, easy to implement area, the weak capability area and the area waiting for change. Accordingly, there are four corresponding strategies： reform, improvement, gradualness and guidance. In conclusion, this paper offers a new kind of effective way for the enterprise to measure ERP implementation capability and choose implementation strategy.