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©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(,200000)::;;:F276.7:A:10076921(2009)07005702,21,,500,,,,,,,,?,1SK-II(eg.,,),,,,94%ISO9001ö2000(),,,,,ISO14001OHSAS18001OS2HAVPP,,,,,,,,,;,,,,2,,,StratX,MBA,,,,,,,,2008,1133,,,,,,,,,,,,,,,,,;,,,,,;,,,,,,,,,75X:2008-12-24©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:4.1,,,;,,,;,4.2:,,,,,,(,)4.3,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,;,,,,;,,,,,,;,,5,,,,,,,,;,,,,20025,,,,,,,,,,,,,,,;,,,(-,),6,,,,(60)85©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[][1],,.(ERP-U8)[M].:,2006.[2].ERP-U8[J].,2005,(4).[3].[M].:,2004.[4].[M].:,2004.[5]GeorgeH.Bodnar&WilliamS.Hopwood,AccountingInformationSystems[M].:,2004.[6],.[M].:,2004.[7],,.[M].:,2004.[8].[M].:,2002.(58),,,,,,,,,ATP,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,[][1][]..:[M].:,2003,(10).[2].[J].,2004,(04)06