目前資訊系統之建置多為求速成而以採購所謂解決方案的套裝系統或元件拼裝為主，雖然此舉帶來軟體再用效益使建置成本降低但由於實施過程抽象化不足使得欲讓系統適應用戶環境時客製化困難且各套裝系統詞彙標準不一也造成資料整合時語意混淆，導致空有外殼讓系統與組織扞格不入而無法帶來實質效益。本研究所提之系統發展方法即是為解決上述情況以本體論為概念描述基礎分從靜態資料觀點、動態流程觀點及資訊技術觀點出發進而彙整發展具彈性與再用性之資訊系統。 本研究過程是植基於設計科學的系統發展研究方法論，將資訊系統開發流程分為五個階段，並根據設計科學的定義，驗證研究結果的四項產出：構件、模型、方法與實例，希從學術的嚴謹面提昇產出結果的品質。並藉著探討分析運用本研究之發展方法建置出的個案，其所得到之結果足以供後繼者建置或改善知識管理相關系統做參考。 / In these few decades, many organizations pursued of e-Solutions by selecting so-call off-the-shelf packages or mixed 3rd party components to promote the reusing value and reduce the cost of implementation. However, there is no single solution suitable for all types of organization and customized or hybrid system must be inevitable to face the consistency problem. We believe the proper abstraction and ontological commitment can help in these situations. From this point of view, we propose the information system development methodology which is aiming to implement the flexible and reusable ontology driven information system from the view of static domain data, dynamic workflow and abstract technology. In this study, we conduct the system development research methodology based on design science. In order to easily note, we divide the research process into five stages. According to the criteria of design science, we will examine the research results: constructs, models, methods and instantiations for consolidating the quality of research outputs. Besides, we will show the cases which are implemented by proposed methodology for further study and suggestion of improving present system development issues.