本研究的目的是探討組織變革、資訊科技與組織績效之間的關係。本研究以105家台灣企業爲樣本，採用迴歸分析來驗證所提出之研究假設。研究結果顯示組織結構變革及資訊科技投資與組織績效有正向關係，而作業變革與組織績效則有負向關係；另外，資訊科技與組織結構變革對於組織績效之影響具有互補作用。本文最後提出結論與建議，可做爲企業界與後續研究者參考。

The purpose of this study is to investigate the effects of organizational change and information technology on organizational performance. Regression analysis was used to test the hypotheses in a sample of 105 Taiwanese firms. The findings suggest that organizational structure change and information technology investment are positively related to organizational performance while operational change is negatively related to organizational performance. Further, organizational structure change has complementary interaction effects with information technology on organizational performance. Managerial implications and further research suggestions are discussed.