海關一向在我國整體經貿發展中扮演重要的角色，近年來，為因應快遞業務、國際物流中心的崛起等國際貿易型態的轉變，正逐步引進新的經營理念，推動業者自主管理，並於貨物通關流程中引進風險管理理念；自1995年全面實施海空運貨物通關自動化以來，通關流程中各作業點均已納入自動化範疇，但因現行資訊系統只適合在系統規範的模式下提供資訊，難以依據不同的決策需求靈活、隨意組合查詢條件，迅速產生所需資訊，亦無法提供多樣性的趨勢資訊供決策階層運用。 商業智慧系統的出現，就是利用企業在日常經營過程中搜集的大量資料，將它們轉化為資訊和知識，提供決策階層使用；本研究針對海關決策分析資訊需求進行商業智慧應用設計，並探討前述科技對提升資訊作業與展示效益的可能改善，以及分析性資料的方便取得對管理面及決策的支援程度。 經由本研究獲得以下結論：應用商業智慧，資訊系統可依據需求適時提供正確資訊，提升資訊作業之效益；應用於電子通關作業，因多維度分析資料的方便取得，能迅速掌握決定通關方式的相關因素，可提升通關作業效益，此外，亦能藉由相關分析資訊的輔助，提升海關行政管理效能。 / Customs service has been playing an important role in the country’s trade development. In the past years, to respond to the emerging of the express business and global logistics, the Customs is introducing new concept into its operation including promoting autonomous management and adopting the principle of risk management in deciding how goods are cleared through Customs. Although the automated cargo clearance system, which was implemented in 1995, has covered all the cargo clearance procedures, it can only provide information in a predefined specification. Being a transaction system, it can hardly meet the decision-making requirements which often contain flexible query conditions, not to mention providing a wide variety of trend information to the top executives. Business Intelligence System can integrate data gathering from daily business operation and transform them into information and knowledge for decision making. By designing a Business Intelligence application according to Customs decision analysis requirements, this study explore how Customs can benefit from this technology in information management and information presentation as well as the effect of easy access to analytical information on Customs administration and decision making. The study reaches the conclusion that, by adopting Business Intelligence, information system can easily deliver the right thing to the right person at the right time. Customs clearance efficiency can be enhanced as well because Business Intelligence facilitate multi-dimensional analysis on factors related to ways of clearance. In addition, with the help of analytical information, Customs can also raise its efficiency in administration.