因應資訊技術的快速發展，市政服務多元化的需求，資訊科技無疑是現今地方政府逐漸重視的一環。本研究將以組織文化為基礎，探討地方政府各機關在組織創新、組織變革、資訊科技投入程度對實際影響電子化政府績效之關聯性。本研究採用實證法，透過問卷的形式來蒐集資料，問卷對象為臺北市政府所屬機關同仁，試圖從分析結果中瞭解研究對象的組織創新、資訊科技投入程度及組織變革，對於電子化政府績效產生之影響。 本研究結果顯示「組織變革」確實對於「資訊科技投入」與「電子化政府績效」有顯著干擾關係，亦即資訊科技投入會因為組織變革而干擾電子化政府績效；「技術創新」因為「人員認知、人員訓練」的中介而對「電子化政府績效」產生影響；「組織創新」則與「電子化政府績效」除「品質」外皆具有正向相關；「管理創新」僅與「人員訓練」呈現正向相關；「技術創新」僅與「人員認知」、「軟硬體投資」呈現正向相關。 In response to the fast development of information technology and the diversified demands toward the civil services, IT is the key point that the local governments pay attention to gradually without doubt. This research is based on organizational culture, discussing the relations among the organizational innovation, the organizational reform, the degree of IT investment, and the real performance of e-government. The empirical method was adopted and the data were collected through questionnaires, of which the subjects were the employees of Taipei City Government. For the research purpose, the effects of the organizational innovation, the degree of IT investment, and the organizational reform of the subject on the performance of e-government were analyzed and realized. From the research results, “the organization reform” had significant moderating relation to “the degree of IT investment” and “the performance of e-government”; in other words, the IT investment would moderate the organizational performances due to the organizational reform. “The technological innovation” had effects on “the Performance of e-government” due to the moderators of “the cognition of personnel and the training of personnel”. There was positive relation between “the organizational innovation” and “t Performance of e-government” except “the quality”. “The managerial innovation” had the positive relation only to “the personnel training” and “the technological innovation” had the positive relations only to “the cognition of personnel” and “the investment of software & hardware”.