中国企业ERP投资关键信息披露问题研究

近年来,我国企业ERP投资增长迅速。然而,ERP系统实施在给企业带来诸多好处的同时,也由于其复杂性而可能给企业带来巨大的投资风险。对于这项复杂的系统工程,如果其相关关键信息披露不透明、不可比,导致的信息不对称问题将大大增加企业投资者的决策风险。本文研究了我国上市公司ERP投资相关关键信息披露的现状,通过实证研究的方法分析了企业ERP投资普遍采取的披露内容和方式存在的问题,并就此对证监会信息披露准则的修订提出建议。

An Research on Critical Information Disclosure of ERP Investment in China

In recent years,ERP investment increased rapidly in China.However,though implementation of ERP system brings a lot of benefit,its complexity may give rise to high investment risk.If the critical information disclosure of such complex system program can not be open and comparable,it will increase the decision-making risk of the investors,due to the asymmetry of information.This paper discusses the status quo of critical information disclosure of ERP investment in China,presents the insufficiencies of current disclosing contents and format,and gives suggestions about the amendment of the standard on information disclosure to CSRC.