雲端服務，可以視為是基於雲端運算的服務方案。採用雲端服務，已經成為各界的熱門話題，因為組織必須致力於資訊科技的績效改善。活用雲端服務，可以促進組織的競爭力。然而，有許多組織對於雲端服務的安全性和信賴性，仍存疑慮，因而，考慮導入內部雲的服務方案。因此，有必要調查與研究影響雲端服務採用策略之重要因素。為此，本研究發展一個基於科技接受模式相關理論的研究架構，並且運用粗糙集合理論作為資料分析的方法。再者，依據本研究的結果，提出管理意涵與建議。

Cloud services can be viewed as service solutions based on the cloud computing. The adoption of cloud services has become a topic oftremendous interest because organizations struggle to improve their Information technology performance. Utilizing cloud services may advance an organization‟s competitiveness. However, many organizations are worrying about issues of security and reliability. This leads to the result that a number of organizations intend to introduce the internal cloud solution. Here arises an imperative issue of how to identify significant factors affecting the adoption strategies of cloud services. Hence, this paper develops a research framework based on Technology Acceptance Model related theories with additional imperative constructs such as security and trust, together with employing rough set theory for data analysis. According to the findings of this study, management implications and conclusions are discussed.