本文旨在由高階主管的角度探討其在評估資訊部門績效時所使用之評估準則及相關滿意度分析。研究結果顯示，高階主管對公司資訊部門的績效還算滿意。不過，其對資訊技術，包括資訊人員的能力、資訊品質及財務貢獻等方面的問項滿意度相對較低。而在評估準則之態度上，可區分為「商業管理導向群」與「資訊技術導向群」兩類，分別強調不同的評估重點。「商業管理導向群」者強調資訊部門的「人際溝通能力」、「商業知能」與「財務貢獻」，且其對資訊部門的滿意度亦受此三者影響；而「資訊技術導向群」者則較著重「資訊人員能力」和「資訊品質」，其對資訊部門的滿意度亦受此兩者影響。不過，就全體樣本而言，「商業知能」與「財務貢獻」是影響高階主管滿意度較顯著的兩個構面因素。

　　　　　The purpose of this paper is to examine the criteria that high-level managers use to evaluate the IS
(Information System) department performance and the relevant satisfaction issues. The results indicate that
they are mostly satisfied. But, the degree of satisfaction is relatively lower on “IS personnel skill”,
“information quality” and “financial contribution.” In terms of the criteria adopted, they can be classified
into two groups: “management-oriented” and “information-oriented.” The “management-oriented” group
emphasizes “interpersonal communication competence”, “business knowledge” and “financial contribution,”
while the “information-oriented” one emphasizes “IS personnel skill” and “information quality.” It also
appears that the satisfaction of the two groups to the IS department are thus influenced respectively.
However, “business knowledge” and “financial contribution” are the two more significant factors when the
satisfaction model is tested by the whole sample.