由於全球化的影響，許多台灣企業都以多公司、多工廠模式在營運，也大部份都在中國大陸設立據點，以爭取全球分工的優勢。因為長期的分隔，海峽兩岸已經各自發展出不同的社會文化特質。本研究以跨兩岸三地之台商企業為對象，對其在異質營運環境中導入ERP系統的關鍵成功因素進行探討。我們先藉由文獻探討建立導入資訊系統的參考架構，再以H 公司為個案進行分析並推導出初步研究架構；隨後以此架構為問卷實證研究之基礎，分析影響台商企業導入跨兩岸ERP系統的成功因素，最後據此再修正實證研究構面，以建構台商企業在兩岸三地導入資訊系統的研究架構。研究結果顯示在企業文化部份應重視「人員的接受、適應度與熟悉度」、「組織的溝通協調及專案進度控制」、「企業組織的支持及資源運用」與「人力資源管理與配合」；在法令部份要考量「導入前評估適用性」與「導入後法令適用性」；系統功能部份要注重「符合大陸本土化系統功能需求」與「符合投資模式之流程改善」，以上都是影響跨兩岸三地企業導入ERP系統的重要因素。由於個案公司在異質環境導入ERP系統的問題，也是其他跨兩岸企業會面臨的，因此本研究所獲得的關鍵成功因素，對其他跨國企業在導入資訊系統時有重要借鑑價值。

Because of the globalization of Taiwanese businesses, many companies are operating in multi-site or multi-factory mode to obtain operational advantages. Most of them have set their branches in China. Because of long-term separation, both sides of the Taiwan Straits have developed different socio-cultural characteristics which have significant impact on business operation. The purpose of this paper is to explore the critical success factors for implementing enterprise resource planning systems in such a heterogeneous environment. We first propose a conceptual model for implementing information system in a heterogeneous environment through literature review. A field study is carried out where we look into an electronic company, H Company, which is a leading cable producer and has its factories in China. Based on the conceptual model, a questionnaire is then designed and administered. Results are obtained after careful analysis of the questionnaire, and critical factors for an effective ERP implementation are identified. Lastly, the original model is modified. The paper proceeds with the discussion on existing problems faced by cross-strait enterprises while implementing ERP systems. A cross-strait enterprise is suggested focus on "the system acceptance, adaptation to the system of the employees", "organizational communication and coordination as well as project progress control", "organizational support and utility of resources" and "human resource management and cooperation" in the culture perspective. It is important to pay attention to "legal adaptation before implementation" and "legal applicability after implementation" in the legal perspective. As for the functional perspective, "localization of system functions" and "process reengineering according to investment mode" merit our special attention. Understanding these critical success factors proposed in this research would help multi-national corporations in effectively implementing their information systems in a heterogeneous environment.