企業要在現今電子商務與全球運籌的時代下永續經營，必須確保在最佳效率與節省最大成本下營運。因此，企業內部導入企業資源規劃系統（ERP System），交易流程結合網際網路應用，達成資訊即時傳送與分享的目的，是企業執行全球運籌管理的先決要務。然而，多元整合性的 ERP System 對於中小企業而言，成本負擔太大，甚至對於導入系統的適用性也有質疑，因而有為數不少的企業導入 ERP System 時面臨諸多困境，到最後不得放棄或宣告失敗。本文首先收集國內外文獻資料，探討企業導入資源規劃系統失敗的各種可能原因，進行構面項目歸類（共分為六大構面 87 個項目），根據所獲取的構面項目設計問卷，提供專家及相關從業人員填答，問卷回收後先採用重要性分析量化資料，對原因項目進行篩選，再利用探索性因素分析方法，將資料以主成份分析進行因素萃取與命名，企圖獲得企業導入 ERP System 失敗的關鍵因素，以提供企業在導入系統時的參考，本文研究結果，構面一有 6 個變數萃取出 3 個因素，構面二有 5 個變數萃取出 3 個因素，構面三有 8 個變數萃取出 4 個因素，構面四有 9 個變數萃取出 4 個因素，構面五有 6 個變數萃取出 3 個因素，構面六有 8 個變數萃取出 4 個因素，共獲取 21個關鍵因素。

Enterprises must ensure efficiency optimization and cost-saving maximization to maintain sustainable in an era of e-commerce and global logistics. Therefore, enterprises introduce the enterprise resource planning (ERP system) to combine their transaction processes with Internet application to reach the purpose of information real-time transmission and sharing. However, the multi-integrated ERP system costs too much for the small and medium-sized enterprises. They even have doubts of the applicability of introduction of the system in which many companies face a lot of challenges thus fail. This paper first reviewed domestic and foreign literature to investigate possible reasons for the failure of introducing the ERP system and to classify the constructs reviewed (for a total of 6 constructs and 87 items). The questionnaire was designed based on the constructs obtained and then was given to the experts and related practitioners. The data was collected and quantified using the importance analysis method to select appropriate reasons. Then the exploratory factor analysis and its principle components method were used to extract factors and give names to those factors extracted. This is to obtain critical failure factors of introducing the ERP system for the references of the enterprises. The results of the present paper reveal that 3 critical factors are extracted from construct no.1with 6 important variables, 3 critical factors are extracted from construct no. 2 with 5 important variables, 4 critical factors are extracted from construct no. 3 with 8 important variables, 4 critical factors are extracted from construct no. 4 with 9 important variables, 3 critical factors are extracted from construct no. 5 with 6 important variables, and finally 4 critical factors are extracted from construct no.6 with 8 important variables to get a total of 20 critical factors.