企業在面對詭譎多變的時代及處於日趨競爭的環境中，提升企業的競爭優勢，是今日企業經營者所須面對的課題。企業資源規劃系統（ERP）就是一套可以讓企業本身資源最佳化的資訊管理系統。 目前對於ERP系統相關的研究不少，但是針對機械製造業如何成功的導入ERP系統，以及究竟有那些關鍵成功因素會影響其導入的研究卻不多。因此，本研究以機械製造業為實證研究對象，進行企業導入ERP系統關鍵成功因素之研究。 本研究假設是因為在一般文獻中，大都採用較為籠統的項目名稱，來指出ERP 系統的關鍵成功因素，但對於執行過程的應注意事項，大都付之闕如。所以要如何才能掌握已知的關鍵成功因素，避免導入失敗，且若能透過其他企業之ERP 系統導入經驗，來避免重蹈覆轍，將更有助於企業導入ERP 系統的成功。 / This study is to discuss critical success factors of implementation of an Enterprise Resource Planning（ERP）system. An enterprise has to face the issues that how to gain its competitive advantage today when it intends to survive at this changing age and more competitive environment. An Enterprise Resource Planning system is an Information Management system that provides optimization of resources of an enterprise. There were many studies related to an ERP system but few studies discussed on implementation of an ERP system of the machinery industry and its critical success factors. And therefore this study is to use a machinery company as a case to analyze critical success factors of implementation of an ERP system for an enterprise. This thesis develops a hypothesis that even the literatures used perplexed contents and found the key success factors; they would just ignore these factors during implementing the ERP systems. So, we must handle those key success factors avoid failing and try to learn from the companies successfully implementing ERP systems.