透過電腦與網路科技的應用，人類社會起了重大變革。資訊科技對企業組織的價值與功能也越來越為重要。如何發揮IT在公司中的作用，不僅在技術上、策略上，都成為我們關心的問題。 而IT治理(Information Technology Governance)是近年來在資訊科技領域上一個新穎的概念，希望能藉由IT治理提升公司高階主管對於IT應用與策略之參與及責任。ISACA(Information Systems Audit and Control Association)曾對全球企業進行IT治理實施現況之調查，顯示計畫與正推動IT 治理的比例正快速增加，但是對於我國推動的現況與政府應配合法規調適等之調查與研究相對較少。 本研究採問卷調查方法，問卷以ITGI（IT Governance Institute）「IT Governance Global Status Report－2008」為基礎，設計評估問卷調查台灣企業IT治理的現況、不同組織的資訊科技水平現況等，並探討IT管理層面與IT治理程度之間的關係。 研究顯示：台灣企業對於IT治理的認知度不如對公司治理認知度，20%受訪公司已有實施IT治理制度，18.3%受訪公司規劃導入IT治理制度，台灣目前規劃與實施的比例都比國外略低。本研究並驗證公司對於IT管理層面的投入與關注會正向影響公司本身的IT治理成熟度，期望能提醒未來要導入IT治理的公司能重視IT風險管理、IT預算比與高階主管支持度等IT管理層面相關之因素，以利提升公司IT治理程度與IT策略應用。 With the application of computer and internet technology, there has been some significant changes in the human society. Because of that, Information technology becomes more important to the value and function of enterprise organization. Hence, developing IT role in company becomes our main concern either technically or in strategy. IT Governance is the last of new concept on Technological domain. Most people hope to enhance IT executives’ participation and responsibility for IT application and strategy by IT Governance. ISACA had had investigation on some global enterprise to carry out the implementation of IT governance status. It shows the rapid increase in the planning and promotion of IT governance. However, in our country, the current status to promote the government on adapting laws and regulations with the survey and research is relatively small. This research picks the questionnaire survey method, the questionnaire take ITGI(IT Governance Institute) "IT Governance Global Status Report-2008", designs a questionnaire survey to assess Taiwan''s enterprises the status of IT governance, and different levels of information technology organizations on the current situation, and explores the relationship between aspects of IT management and IT governance level. The studies indicates that , compared to those enterprises overseas, Taiwan''s enterprises is inferior regarding to the IT government''s cognition. 18.3 percent of respondents planning to import the system of IT governance. In this study, we also try to confirm that IT management levels for the input and concerns will positively affect the enterprises on the company''s own IT governance maturity. The research hopes to remind the companies which look forward to the future can come to grips with IT risk management, IT budget and executive support for IT governance level and other factors related to. With that, it''ll enhance the IT governance level of corporate and IT strategy applications.