根據國際貨幣基金會（International Monetary Fund, IMF）之資料顯示，服務業對一個國家在經濟發展上的貢獻比，已扮演愈來愈吃重的角色。為了因應此發展趨勢，從2006年起，政府部門便計畫能運用臺灣在「ICT科技平台」上的既有優勢，推動特定產業的科技化服務，以帶動服務產業及資訊科技產業升級。 科技化服務（IT-enabled Service, ITeS）一詞泛指善用資通訊尖端科技，提供客戶創新應用或服務，以滿足客戶需求，創造更大效益之模式。全球科技化服務業的運作，可概分為2種模式，分別為透過IT科技傳遞由人提供的服務（Services via IT, SvIT），以及科技本身就是一種服務（IT as a Services, ITaaS）。 本研究採用個案研究法，探討企業推動科技化服務的執行過程以及可能面臨的問題。以利豐集團於2000年投資電子商務的個案為例，應用所建議的科技化服務發展模型去分析個案公司從規劃、建置到營運等階段中所投入的資源及所配置的資產，並歸納出導入過程中的管理性議題，以及所衍生的資訊科技與企業競爭策略、科技化的機會與風險等相關議題。希望透過本研究結果，提供管理部門、服務產業以及資訊科技產業業者在推動以及導入科技化服務之參考。 / In recent years, International Monetary Fund (IMF) statistics show that the service sector’s importance in economic growth is more and more apparent. To cope with the trend, Taiwan government has been planning to elaborate Taiwan’s advantage in Information & Communication Technology (ICT) industry to promote ITeS since 2006, with the promotion and ITeS developing, the stakeholders are looking forward to create long-term revenue and expand this new information service market. IT-enabled Services (ITeS) can be defined as the combination of knowledge regarding certain specific areas and information technologies (IT), or the generation of new application ideas based on IT itself, to create innovative technology-based services, new business model and value added. There are two main groups of ITeS as follows: (1) Mode I: business process services delivered via IT, for example on-line banking, remote healthcare, and so on; and (2) Mode II: technology itself as a service, for example Software as a Service (SaaS). This research adopts case study as research method to discuss ITeS implementation and the potential challenges behind the scenes. By taking Li & Fung’s beta launch of the new business-to-business (B2B) e-commerce portal in August 2000 event as the single case, the study based on the proposed ITeS implementation process framework to review the case, the analysis result shows the IT assets, managerial assets and market assets through the proposal, the planning, the development and the operation phases, and generalizes the managerial issues about ITeS implementation, and the related IT and strategy, IT-enabled opportunities and risks topics. From the research findings, this research aims to provide a reference about the implementation and promotion of ITeS to those enterprises that are service firms or have interest in ITeS, as well as the ICT industry and the authority.