摘要 在資訊科技服務的市場，資訊科技委外（ITO）在市場佔有顯著的地位。過去有許多的報告研究資訊委外廠商的選擇，以及有效的合約管理方法，鮮少針對企業資訊委外合約簽訂之後，企業與委外伙伴之間的互動進行研究。然而依據許多個案報導案例顯示，大多數委外案例的失敗，不是由於雙方關係管理的不適當，就是無法滿足委外企業最初委外目標的期盼。 我們使用在過去的二十六年中臺灣資訊科技委外市場的四十個案例來研究探討如何利用資訊委外關係管理來獲取預期綜效。經過分析與研究，發現四種資訊科技委外的合作關係。這四種合作關係型態分別為：夥伴關係（Partner）、倚賴關係（Dependent）、隨需存取關係（Utility）、以及附屬關係（Subordinate）。不同的委外關係含概了不同的委外服務內容，也含概了不同的關係管理。夥伴的合作關係，企業的期望不止雙方合作達成企業的策略目標，同時也期望委外廠商支援科技創新而提升企業的市場競爭力；倚賴的合作關係，企業對委外廠商支援達成企業策略目標高度倚靠；隨需存取的合作關係，企業期望資源的取得是隨需存取，完全以成本考量；附屬的合作關係，企業則認為該委外廠商僅僅是依附於資訊中心的下包廠商，委外與否完全由企業的資訊中心自行決定。此外，本研究顯示不同的委外關係是由於不同的委外關係無法達成期盼，以及無法交付最終策略利益、經濟利益、或資訊科技利益而終止。 本論文透過文獻探討與深度個案研究，來瞭解影響不同合作關係資訊科技委外的相關因素，和期盼的資訊科技委外的結果。不同型態資訊科技委外關係的管理需要瞭解委外企業對所需服務的期望，以及在合作期間，彼此關係的管理需不斷的注意市場以及資訊科技的變化而提出相對應的策略來因應彼此合作關係，以期從中獲取最大效益。 關鍵字：資訊科技委外，委外關係，市場變化，資訊中心支援能力，委外期望。 / Information Technology Outsourcing (ITO) has gained a big share of the world IT service market. There are many studies about ITO vendor selection and contract management but a lack of understanding of the after-contract practice between the ITO parties. According to reported cases many outsourcing failures were due to either improper relationship management or unable to meet customer expectations. For effective management of this long-term inter-organizational relationship there is a need for understanding the features, affecting factors, expectations and termination of ITO relationship so that the desired outcomes can be achieved and relationship can be sustained throughout the life of the ITO. The above propositions were tested on all existing and changed ITO projects in Taiwan in the past twenty five years. A total of fourty cases were examined and the results show four kinds of IT outsourcing relationship: dependent, utility, partner and subordinate. Different kinds of ITO relationship have different expectations for the ITO services and require different management on the relationships. The dependent type ITO customers rely highly on ITO vendors for supporting strategic moves. The utility ITO customers use ITO as a utility and measure vendors by cost performance. The partner type ITO customers consult vendor for business strategic moves and urge vendor for technology innovation. The subordinate type ITO customers consider ITO vendors as a sub-contractor of IT department and leave decisions to the IT department. Those terminated cases were mainly due to conflicts in the expected and delivered outcome in the three ITO benefit areas. This study provides useful instrument for assessing major ITO factors and understanding expected ITO outcomes. ITO relationship management requires a careful understanding of the expected benefits of the service and continuous monitoring of the business and IT environment. Keywords : Information Technology Outsourcing；Outsourcing Relationship；Business Dynamics；IT Competence；Outsourcing Expectation。