企業使用企業資源規劃(Enterprise Resource Planning, ERP)系統來協助企業內部資源做整合已非常普遍，導入ERP系統不再是競爭優勢，而是必備的生存條件。另外，隨著新一代網路服務標準(web service)誕生後，服務導向架構(Service-oriented Architecture, SOA)的概念也備受關注，目前SAP、Oracle以及IBM等ERP系統商皆朝向利用SOA概念運用於ERP系統中。
因此，本研究將以管理意涵的詮釋方式，從ERP系統導入架構的角度來探討傳統ERP系統與SOA概念下的ERP系統之間的異同，利用企業在導入ERP系統中的不同模組時，有不同的導入方法來討論傳統導入方法是否仍然可以滿足營運模式日趨複雜的企業組織，而SOA概念下的ERP系統如何達成不同產業別的客製需求，其是否能使企業更快速、更具彈性地建置ERP系統，達到針對不同產業別與企業別的大量客製化ERP系統之目標。最後，根據探討結果提出ERP系統導入架構的未來發展方向。

Companies use Enterprise Resource Planning (ERP) systems to help integrate internal resource of enterprises has been very popular, introducing ERP systems is no longer the competitive condition, but the necessary condition for survival.
Following the new generation of Web Service, the concept of service-oriented architecture (SOA) has been concern, and then, several commercial ERP suppliers, such SAP, Oracle and IBM, etc, which are using SOA concept apply to ERP systems.
Therefore, this study is focus on the similarities and differences of ERP systems under the traditional concept and ERP systems under the concept of SOA from the side of implementation framework, that uses different implementation methods for different modules of ERP systems to discuss whether traditional implementation methods still satisfy increasingly complex business organizations and discuss the implementation method under SOA concept how to result that introducing ERP systems rapidly and flexibly for enterprises, which achieve the goal of mass customization for different industries and enterprises.
Finally, according to research results, provide the future development direction of the implementation framework of ERP systems.

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