1998及2002年在中國的二波「ERP熱」，成為廿一世紀初中國信息產業中最引人注目者。尤其是本土ERP公司竟能在中國市場與國外知名同業分庭抗禮，更被賦予帶動民族軟件產業的重責。然而，與此同時卻從企業用戶中傳出來「上ERP是找死、不上ERP是等死」，「實施成功率近乎於零」等說法。此一特殊現象成為著手研究的動機。基於中國政經社情勢的複雜性及ERP本身的特殊性，特別採用IAD Framework作為研究架構。中國發展ERP的主要行動者及其行動狀態所形成的「行動論壇」是本研究的論述對象，並以物質條件、社群屬性（ERP文化）、實踐規則這一組概念組合作為中介變項，分析中國發展ERP的制度建立。本研究運用IAD Framework的一套名為「評價標準」的指標，對中國發展ERP的一系列相關制度安排進行評估、分析，並得出下列發現： 一、 政府行為明顯地向ERP業者傾斜，名為「發展新經濟」，卻仍屬舊思維，大力扶持供給面的結果是ERP廠商受益，企業用戶未蒙其利。 二、 財政補貼措施扭曲原有市場機制，提供錯誤市場信號，增生其他不必要的隱形成本與交易成本。 三、 從憲法到行政命令、中央到地方，普遍有法制而無法治，又欠缺明確的ERP市場相關規範，形成對行業內短期行為的不當激勵。 四、 相較於中國企業導入ERP有如業務營運之基礎設施重塑，反觀中國發展ERP的制度安排，政府也應開始採納「GRP」（Government Resource Planning、政府資源規劃系統）的精神。 / The “ERP fever” in 1998 and 2002 is most striking for the info-tech industry of China in the beginning of the 21st Century. Especially noteworthy is that the local ERP companies could compete as equal with famous foreign companies for the China market, and they are endowed with the leadership responsibility for the national software industry. However, at the same time, the ERP users have circulated a saying: “to execute ERP is to put to death, not to execute ERP is to wait for death”, “the rate of successful execution is almost zero,” etc. This particular situation has motivated this research. Due to the complexity of political, economic and social conditions in Mainland China and the peculiarity of ERP, I have chosen IAD Framework as my research tool on purpose. The “action arena” formed by those main actors and their action situation in the development of ERP in China is the content of discourse of research. Also, physical/material conditions, attributions of community, and rules-in-use that is a set conceptual unit. This unit of intermediate variables will be used to analyze the institutional building of ERP development in China. This research uses a set of index called “evaluative criteria” from IAD Framework to evaluate a series of institution arrangements of ERP development in China and has obtained the following: 1. In the name of “developing new economy”, the China government in fact holds onto old thoughts. It grants ERP companies’ privilege that does not benefit ERP end users. 2. Bonuses due to favorable financial policy distort market mechanism distorted and release false signals to the markets. This unnecessarily increases invisible and transaction costs. 3. From constitution to administrative orders and from central government to local governments, China is currently not ruled of law but ruled by law. Also, there is a lack of clear ERP market regulations, and consequently encourages lots of short-term behavior in this industry. 4. Introducing ERP into China enterprises is like reconstructing the infrastructure of operation. The government should start to apply the spirit of “GRP” (Government Resource Planning) to the institutional arrangement of ERP development in China. Keywords: ERP, IAD Framework, institutional building, national software industry.