資訊系統成熟度，其意義為企業對資訊系統開發管理流程的完備程度，使其資訊系統跟企業策略得以緊密配合。本研究藉由Sloan Management Review裡所提到的資訊科技財務管理概念，建構出一個新的評量資訊系統成熟度方式，並探討此評量結果與組織相關12項變數之間的關係。以國內上市公司加上中小企業為研究對象，總計997家，針對該公司資訊主管發放問卷，共回收有效樣本148份。分析資料顯示，企業資訊部門成立年數、資訊部門投資額、主管支持度、外包比例與系統數目，對此一評量方式，有顯著性影響。 In the 21st century, the development of information system is a major issue to the enterprise. However, there are still no adequate mechanisms for the IT department to develop the information system in order to get competitive advantage. The information system maturity means that the enterprise has an integrated development process to manage information system. Using tightly alignment with the business strategy, the information system can get more performance results. In this article, we use the indicators from Information Technology Portfolio Management to evaluate the information system maturity, and try to find the organizational factors that influence it. With previous indicators and factors, we developed a questionnaire to mail the IT executives of 997 enterprises including the public as well as the small and medium companies. Finally, we got 148 valid questionnaires. After analyzing the retuned data, we found some factors significant influence the information system maturity. These factors included the annual budget of IT department, the set-up period of IT department, the support of CEO, the information system development ratio between outsourcing and in-house development.