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系統識別號 U0002-1602201119533500
中文論文名稱 我國金融業IT治理與IT績效之關係的研究
英文論文名稱 A Study of the Relationships between Information Technology Governance and Performance of Financial Industry in Taiwan
校院名稱 淡江大學
系所名稱(中) 資訊管理學系碩士在職專班
系所名稱(英) On-the-Job Graduate Program in Advanced Information Management
學年度 99
學期 1
出版年 100
研究生中文姓名 顏東正
研究生英文姓名 Dong-Cheng Yen
學號 797630026
學位類別 碩士
語文別 中文
口試日期 2011-01-10
論文頁數 106頁
口試委員 指導教授-蕭瑞祥
委員-邱光輝
委員-吳錦波
委員-楊明玉
中文關鍵字 IT治理  資訊科技  治理  IT績效 
英文關鍵字 IT Governance  IT Investment Evaluation  IT Service Assurance  IT Risk Control 
學科別分類
中文摘要 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。

國內金融業多數對IT治理仍存在非行必要的觀念,既使執行IT治理的金融企業,對於IT績效亦難有架構性地解釋其價值,本研究以IT治理五大架構為基礎,對影響IT績效的層面進行研究,結果顯示IT治理的五大架構(策略調整、價值傳遞、風險管理、資源管理和績效評估),與IT績效皆有正向的相關。本研究並由實證調查分析得知,導入IT治理相較於未導入者,其IT績效更為顯著。期盼本研究之研究結果,能有助於國內金融業在推動IT治理時,對IT績效的達成面能有更為具體的方向與瞭解。
英文摘要 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.
論文目次 目次 Ⅳ
表目錄 Ⅵ
圖目錄 Ⅷ

第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究目的 5
第四節 研究流程 6
第二章 文獻探討 9
第一節 治理 9
第二節 公司治理 11
第三節 IT治理 13
第四節 組織績效 23
第五節 IT績效 30
第六節 平衡計分卡(Balanced Scorecard, BSC) 32
第三章 研究設計與研究方法 42
第一節 研究架構 42
第二節 研究假說 43
第三節 研究設計 45
第四節 資料分析方法 56
第四章 研究結果與分析 59
第一節 問卷發放與回收 59
第二節 研究樣本特徵描述與分析 60
第三節 問卷的信度與效度 68
第五章 研究結果與管理意涵 75
第一節 研究結果與討論 75
第二節 管理意涵 80
第六章 結論與建議 82
第一節 研究結論 82
第二節 研究限制 86
第三節 未來研究方向 87
參考文獻 88
附 錄 96
「國內金融業導入IT 治理之現況研究」問卷調查 96

表目錄
表2-1 國內外IT治理文獻參考 22
表2-2 財務構面衡量指標 34
表2-3 顧客構面衡量指標 35
表2-4 內部流程衡量指標 38
表2-5 國內外績效與平衡計分卡文獻參考 41
表3-1 本研究之問卷構面 48
表3-2 IT治理之問項列表 49
表3-3 IT績效之問項列表 53
表3-4 本研究使用分析方法說明表 56
表4-1 研究調查對象列表 60
表4-2 實施公司治理與IT治理的程度統計表 61
表4-3 本次調查與2008、2009調查比較表 66
表4-4 信度分析表 68
表4-5 ANOVA分析-行業別→IT治理 70
表4-6 ANOVA分析-行業別→IT績效 70
表4-7 H1~ H5之Pearson相關分析與顯著性 71
表4-8 迴歸分析結果 72
表4-9 IT績效-描述性統計量 73
表4-10 IT績效-變異數同質性檢定 73
表4-11 IT績效-ANOVA檢定 73
表4-12 IT績效-均等平均數的Robust 檢定 73
表4-13 H1~H6 假說驗證結果表 74

圖目錄
圖1-1 研究流程圖 8
圖2-1 公司治理與IT治理模型 12
圖2-2 IT治理架構圖 14
圖2-3 IT治理關注之領域 15
圖2-4 IT控制目標架構的觀念 19
圖2-5 績效金字塔模型 28
圖2-6 360°績效評估制度 29
圖2-7 平衡計分卡聯結企業願景、策略與行動 33
圖2-8 顧客構面之核心衡量圖 35
圖2-9 顧客價值衡量圖 36
圖2-10 內部流程價值鏈圖 37
圖2-11 學習與成長構面衡量圖 39
圖3-1 本研究架構圖 42
圖3-2 問卷操作化程序 46
圖4-1 金融業受訪者公司人數與受訪者職位統計 60
圖4-2 金融業一年內經歷過IT問題統計前三名 62
圖4-3 金融業一年內經歷過IT問題統計(全) 62
圖4-4 IT衍生價值(左)高階主管認同IT重要性(右) 63
圖4-5 採用這些原則的最大障礙與限制 64
圖4-6 主導者參與的程度 64
圖4-7 良好的績效評估進度 65

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