面對全球ICT投資成長趨勢，帶來了資訊服務業的龐大商機，引起各資訊服務企業投入競爭，企業必須不斷強化競爭優勢，採行適當措施以調整企業本身體質。企業利用既有資源的互補、結合，可使企業毋須額外投入資源或投入有限資源情況下達到提升企業競爭力目的，稱為策略聯盟。 企業策略聯盟時，須同時考量企業內部經營績效與尋求外部聯盟的企業狀況，如何有效選擇聯盟合作企業，以及聯盟後是否能有效提升企業競爭力，實為當今企業管理者在面臨嚴苛經營環境必須面對專注的課題。 企業管理透過績效評估工具，可使管理者瞭解資源運用的效果，並可作為企業未來資源調配的參考，使企業資源運用能與經營目標結合。 灰預測(Grey Prediction)為根據過去簡單歷史資料即可準確推估未來，為衡量企業未來表現之科學評估方法；資料包絡分析法 (Data Envelopment Analysis，DEA)用於解決多投入多產出項問題，利用客觀計量運算及邏輯推導，於企業進行策略聯盟時，最適合應用此方法作為聯盟對象之選擇。 本研究建立台灣資訊服務業進行策略聯盟時之績效評估模式，提供管理者選擇最適聯盟對象之決策參考，藉以提升企業經營效率，強化競爭能力。 / The growing trend of global investments in ICT has brought enormous opportunities in the information service industry. Under this trend, companies must continue to strengthen their competitive advantages. The integration of existing and/or complementary resources across different companies through co-operation could allow an individual enterprise to limit resource input and therefore achieve better competitiveness. This concept is known as strategic alliances. To form a strategic alliance, a company must consider both internal operating performance and external business conditions. How to choose a partner and determine whether the alliance could effectively enhance the competitiveness of the business should be the focuses of today's business managers. Through the use of performance evaluation tools, the managers of an enterprise can understand the efficiency of resource utilization, which can in turn be used as a reference for future resource allocation. Company resources can therefore be applied to the business objectives of the enterprise more efficiently. Grey prediction is a scientific assessment method that can accurately estimate future simply based on historical data. It can therefore be used to estimate the future performance of the company. Data Envelopment Analysis (DEA) is a method that deals with multi-input and multi-output scenarios by using objective measurement of operations and logical deductions. When a business enterprise plans to form a strategic alliance, DEA is the most suitable method to be used to select a partner. This study establishes the performance evaluation model of strategic alliances between business enterprises within the IT service industry of Taiwan, and in turn provides business managers a useful reference for better decision-making, thus serves as an effective tool to help enhance business efficiency and competitiveness.