|Abstract: ||IT 治理(Information Technology Governance)為近年來在資訊科技領域上一個新穎的概 念。根據ISACA 對全球企業進行IT 治理實施現況之調查結果，顯示計畫與正推動IT 治理的比例正快速增加。有效的IT 治理是企業從IT 獲取價值唯一的也是最重要的預測 指標。許多企業視IT 為最有價值的資產，充分地利用IT 技術實現更快的交付與更低的 成本，來達成企業營運的最佳績效。因此IT 策略與企業發展策略相融合越來越受到重 視，企業亦將IT 績效，視為達成企業績效的重要元素。為達IT 績效的良好表現，就必 須將IT 績效行以完善的資訊科技治理（Information Technology Governance, IT 治理）之 道，企業才能行之久遠。 根據我們 98 年度國科會專題計畫【我國企業導入資訊科技治理之研究】（NSC 98-2410-H-032 -012）之調查顯示國內企業多數(65%)對IT 治理尚未注意其重要性，甚至 於台灣企業在IT 治理績效(Governance Performance, GP)與成效上，均尚未成熟與全盤瞭 解。既使執行IT 治理的企業，對於IT 績效亦難有架構性地解釋其價值。本研究期望參 考Weill and Ross(2004)之量化評估模式，以台灣企業在「成本控制」、「資產利用」、 「企業成長」、「業務彈性」上的四個指標的重要性作為權重，計算台灣企業IT 治理 績效的平均值與範圍。並以IT 治理的九個構面為自變項，IT 治理績效為依變項進行多 元迴歸分析，找出能夠預測出GP 值的IT 治理項目。並期望能綜合台灣企業的結果與美、 日之相關研究比較，以發現各國文化差異對IT 治理適用的框架與成效，作為我國企業 推動IT 治理的參考依據。|
In recently years, IT governance (Information Technology Governance) is still a novel concept in the IT domain. According to ISACA conducted on the global enterprise IT governance implementation status of the survey results, show IT governance in planning and promoting is growing rapidly. The most important predictor that the enterprise obtains the benefit from IT is effective IT governance. To achieve better performance of business operations, the IT knowledge is fully utilized to carry out faster delivery with lower costs. Therefore, the integration of IT strategy with corporate strategy has been obtaining more and more attention. The IT performance has been one of the essential elements while a corporate evaluates its business performance. In order to better the IT performance, enterprises are supposed to fulfill completely their IT governances. (Information Technology Governance) In such a way, a corporate will be able to sustain its business development in the long run. Base on our 2009 NSC’s research project - The Studies of Implementation of Information Technology Governance in Taiwan (NSC 98-2410-H-032 -012), most of the Taiwan’s companies (65%) still fall behind with the concept of the necessity of the IT governance implementation within an organization. Even Taiwanese companies in the IT governance performance (GP) and effectiveness, and are not yet mature and comprehensive understanding. Although some companies have implemented the concept of IT governance, it is still hardly to explain the value of the implementation in a framework perspective. Thus, this research project will focus on four important indicators that the entrepreneur would use to assess their effectiveness of IT governance. There are cost control, asset utilization, business growth and business flexibility that referred to the quantitative assessment model of Weill and Ross (2004). This research use the four indicators as weights to calculate the Taiwan’s companies IT governance performance (GP) average value, maximum value and minimum value. In addition, this research introduce IT governance’s 9 dimensions as independent variables, and the GP for the dependent variable. Multiple regression analysis was conducted to predict the GP value of the IT governance initiatives. This study expects to compare the results of Taiwan, U.S. and Japan. We expected to find out in cultural differences between countries under the framework of IT governance and effectiveness of application. These results were expected to provide for Taiwan’s companies more valuable reference.