在九零年代由於韓默大力提倡流程再造以及資訊科技的突飛猛進，加上市場逐漸全球化的帶動下，國內外許多知名企業也因應這樣的風潮不斷推動企業變革與組織再造，希望透過變革的過程使企業本身脫胎換骨，但是後來發現大部分的企業改造成功的案例並不多見，尤其許多知名大型企業希望導入ERP系統來推動企業再造，同樣成功的案例也不多見，而失敗的案例卻屢見不鮮。 我發現在實務界也鮮少有一個較全面性的觀點、分析架構與模型來解釋變革前後的相關關係。是什麼樣的原因阻礙企業再造? 而什麼樣的變革過程可以產生如此大的績效改善? 我們應該用什麼樣的觀點來看企業改造這些相關的議題? 因此基本上，本論文就是希望透過以企業改造最適搭配架構為主體的角度，來看價值創造、組織轉型、企業再生工程、並利用組織轉型架構模式為基礎，來解析四個台灣本土型的企業改造，希望提供一個可供思考的理論模型，可以更清楚、更容易了解企業改造當中相關因素的關係與關連性。 本論文的目的就是從價值創造與組織轉型的觀點來探究企業改造的轉型內涵、轉型過程以及形成原因。企業以價值創造、組織理論、企業轉型、企業再生工程、最適搭配架構等理論或架構模型，來釐清這些複雜的現象，希望更能了解價值創造與組織轉型的相關的變化與影響，並透過組織轉型架構模型的分析與解釋，可以提供理論研究或是實務應用上思維的參考。 / The concept of business process reengineering, advocated by Michael Hammer in the 1990s, coupled with the innovation of information technology and the globalization, many of the well-known enterprises started to leverage organizational transformation to improve their performance. However, there have not been many successful examples but a lot of failure. I also found that there hasn’t been much analytical framework or model to explain the differences and the interrelations before and after the transformation. What are some of the major obstacles that keep businesses from engaging in the transformation? What kind of changing processes can result in such dramatic performance improvement? What perspective should we adopt to examine the issues related to business transformation? This thesis aims to examine value creation, organizational transformation, business process reengineering through the role of strategic fit. It also intends to adopt the organizational change framework as a basis to analyze four companies in Taiwan that have gone through such business transformation. I wish to build a clearer and understandable relation and connectivity among relevant factors for business transformation through this thesis. The purpose of this thesis is to explore why, what, and how business transformation occurs from the viewpoint of value creation and organizational change. I use value creation, organization theory, business transformation, business process reengineering, and strategic fit to elucidate the theory and framework, hoping to clarify relevant changes and impacts. Through the analysis and clarification, I further aim to be able to provide guiding principles on organizational transformation framework both in theory and in practice.