在持續不斷的知識創造成為現今企業成功的主要來源時，傳統的有形資產已不足以衡量一間公司所俱有的價值，反而更應注重企業的無形資產所形成的競爭優勢。為了應付劇烈的企業競爭，企業在過去十年不斷的增加在資訊科技基礎建設及資訊系統上的投資，而現在正是要重新思考這些屬於無形資產的資訊科技相關投資價值的時候。 本研究嘗試先期的分析，基於價值鏈(Porter, 1985)的概念，利用會計交易循環為基礎，透過發展和辨識企業整體資訊有機體 ( Enterprise-Wide Information Organism, EWIO) 來透視企業整體資訊流的機制，就如同分析活生生的個體一般，來報導企業營運中所使用的企業整體資訊系統價值。 為了診斷公司的競爭優勢，我們提出這個企業整體資訊組織分析方法，來辨識、評估聯絡管道與接觸點，以及其實作。企業整體資訊組織之分析方法含有四個步驟，依序為(1)定義企業內部、外部組織圖，(2)定義關鍵性的系統表，(3)定義關鍵性的功能表，(4)定義關鍵性的實作表。 最後，我們挑選了一家製造業的公司來展現我們的研究成果。 / When the continuous creation of knowledge becomes the source of the business success, the traditional tangible capital isn't affording to estimate the value of a company, in contrast, we should pay more attention to intangible capital in business competition. To cope with the intensified business competition, a firm’s spending on IT infrastructure and information systems has increased in the past decade that it is the time to retrospect on the value of the IT-related investment of intangible capital. This research attempts a preliminary analysis. Based on a value chain conceptual framework and the concept of accounting transaction cycles, we first put in perspective the mechanism of an enterprise-wide information flows through the enterprise-wide information organism (herein EWIO), an analogy of the organism of a living body, to report used by business operation via the development and identification. To diagnose a firm’s competitive advantage, it is better to have an analytic methodology to first identify all interesting linkages and points of contacts and then evaluate the practices of all these linkages and points of contact. Here we propose the EWIO analytical methodology to identify all interested linkages and points of contact, and their practices. There are four steps in the EWIO analytical methodology – (1) Identify (Inter- and Intra-) organization diagrams; (2) Identify interesting System tables; (3) Identify interesting Functionality tables; and (4) Identify interesting Practice tables. Finally, we do our method on a company of manufacturing to show the results of our research.