目前資訊產業的全球性結構調整日益明顯，逐步由硬體主導型向軟體和服務主導型發展，並預計將於2006年可突破硬體產業之產值，比重將達資訊產業的52%。軟體產業區域轉移趨勢顯現，軟體產業上游的計算機硬體、外設、半導體等的製造中心，已形成了向亞太地區轉移的整體趨勢。而在新一輪的國際分工中，高附加值、低成本、智力密集型的軟體與資訊服務產業也逐步向亞太地區轉移，階梯式競爭格局逐步形成。 在軟體市場的競爭激烈下，兩岸中小型軟體公司要如何在大廠環視下，順應環境的快速變遷，掌握、跟上時代的發展趨勢，如何應用產品的優勢及靈活的策略，在夾縫中取得一線生機，對公司的經營、生存有著決定性的影響。 本研究以兩岸ERP產業發展為主要研究對象，目的共有兩點：首先是分析台灣及中國ERP的市場，藉由對台灣及中國的ERP市場的SWOT分析，進而找出台灣與中國ERP市場的發展方向及市場潛力。再者是個案公司的研究，藉由對個案公司其在ERP市場之經營策略及SWOT分析，對所處的產業環境有一個完整的認識，進而使企業經營者能預先增加與培養企業優勢、彌補劣勢，以掌握外在環境的機會同時降低威脅。藉由本論文之研究期以提供給希望進入兩岸ERP市場的業者建議與參考。 The structural changes in IT industry become more and more significant with each passing days, and shift from hardware-oriented to software-and-service-oriented development, which is estimated to surpass the hardware-oriented ones and reach 52% of the whole IT industry by the end of 2006. The hardware industry has significant area-region shifts. The manufacture centers of computer hardware and semiconductor has the tendency to shift to Asia Pacific Region. Under this new international collaboration, high added-value, low-cost, and brainpower-concentrated software and service industry has also gradually shifted to Asia Pacific region. The ladder-styled competition pattern has formed. Under the intensive competition of software market against large corporations, some key points, such as fast- accommodation of changing market, catching of trend, best use of product’s advances, and flexible strategies, have decisive influence for the surviving of a small or medium size company across Taiwan straight. This research is focusing on the cross- straits ERP industry and mainly aims at two points. The first one is to analyze the ERP market in Taiwan and China. We do the SWOT analysis of Taiwan and China EPR market to find out the developing direction and market potentials. The second one is case-study of chosen companies. By SWOT analysis and researches in developing strategies of the chosen ERP companies, we can have deeper knowing of this industry. Further more, we provide company managers the awareness of increasing its own advantages to have the control of the industrial environment and reduce outer treats at the same time. Eventually we wish to come out with the reference of strategy making in ERP industries.