本研究針對電信業的現況及發展趨勢，發現隨著行動業務的發展，電信業營收並沒有增加，同時獲利也減少的情況下，探討電信業該如何提升獲利能力，做為企業得以生存和產業能夠持續發展的基礎。本研究以C公司為研究對象，探討C公司經營競爭策略之形成，採用Lin and Pao(2004)提出之策略評估架構，透過個案公司的使命陳述，以7S模型進行內部環境評估、五力分析模型進行產業環境評估以及PESTEL架構進行總體環境評估，以建立本研究理論分析架構，歸納出企業競爭策略形成之重要相關因素，提供電信業相關之參考，歸納結論如下：以C公司所處產業內部環境、產業環境、總體環境各要素，並兼顧環境、社會與政治等層面的考量下，得到C公司提升獲利能力的經營競爭策略為「提升企業客戶經營績效」，以發展｢企業市場E化與M化整合性服務｣為特定業務，此外，檢視該特定業務執行結果必須符合C公司之使命陳述，且提升獲利能力。 This study aim for the current situation and future development of the telecommunication industry, was detecting the overall telecommunications services business does not increase the revenue while the profit is decreased, this research focused on the topic that how to improve the profitability to make telecommunications services businesses can survive and as the foundation on keeping good development of telecommunication industry. In this study, company C as a case of the study, to explore for the formation of company C competitive strategy, according to Lin and Pao (2004) theoretical framework analysis for the C company competitive strategy to form element, it uses the 7S Model to analyze the internal environment. Furthermore, it uses Five Forces Model to make industrial environmental assessment. Lastly, it uses PESTEL to analyze and evaluate their macro environment. Based on all the above analyses to establish analytical framework of this research , induced the important factors of competitive strategy for the formation to provide telecommunication industry reference. Summarizes the conclusion as below: Assess the environment of company C location in the internal environment, industrial environment, and evaluate their macro environment and simultaneous taking into account environmental, social and governance aspects under consideration, to get company C to enhance the profitability of the company''s business competitive strategy is "Profit-enhancing Straight from the Enterprise Customers" that their specific business is "Enterprise Market with E-business and M-business Integrated Services". In addition, view the results in line with the specific business of company C''s mission statement, it is suitable for the implementation of company C to improve profitability.