|Abstract: ||資訊科技（Information Technology, IT）的不斷創新與發展，帶動全球經濟繁榮和社會進步，企業仰賴IT的程度日益加深，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 Governance）之道，企業才能行之久遠。|
IT (Information Technology, IT) continuous innovation and development, and, which in turn, promotes global economic prosperity as well as social progress. Enterprises relying on IT, to some extend, has been deepening day by day; as a result, many companies consider the IT applications the most valuable assets. 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.
Most of the domestic financial institutes still fall behind with the concept of the necessity of the IT governance implementation within an organization. Although some institutes have implemented the concept of IT governance, it is still hardly to explain the value of the implementation in a framework perspective. Thus, this study will focus on the five fundamental parts (strategy adjustment, value delivery, risk management, resource management, and performance evaluation) of the IT governance framework, and the results of the study will show, in terms of IT performance, how those five parts can be correlated with the IT performance in a positive aspect. Implementing the IT governance also has a significantly positive impact on the IT performance. Thus, it is expected that the result of the study can be a help to the domestic financial institutes in the promotion of the IT governance. And, the study can also help better understanding and develop a more concrete direction, in terms of the IT performance realization.