台灣資訊軟體公司，規模普遍屬於中小型企業，近年來，國際主流的大型軟體公司，紛紛制定許多標準，並進入本地資訊軟體市場；同時，中國大陸與印度軟體產業也相繼崛起，使得競爭更加激烈，要維持經營利潤並在環境變遷快速的產業中成功，必須找出關鍵成功因素與適當的競爭策略。本研究採用二階段研究法，首先彙整出影響軟體公司之產業環境內、外部重要因素，利用修正式德菲法，對軟體公司資深的專家，進行系統化的問卷調查，以獲取軟體公司的成功關鍵因素，並據以進行第二階段的專家深度訪談，以獲取台灣軟體公司之競爭策略。研究結果發現適合台灣軟體公司之競爭策略為：「策略(跨產業)聯盟與專業分工」、「創新與塑造企業品牌」、「實施激勵性薪酬以吸引優秀人才」、「靈活的行銷策略」、「掌握技術主流，創造軟體應用趨勢」、「穩住區域性市場，朝向全球化」、「政府智慧財產權保護及優惠措施」。

The scale of most Taiwan software companies is small and medium. The competition between them is extremely severe. To maintain the operating profit and succeed within the unceasing changing environment becomes an important issue. Since the past few years, the international mainstream large software companies have established many standards and entered into the Taiwan software markets. In the meanwhile, the software industries of China and India rised rapidly and let Taiwan software industries to suffer certain level of impact. The purpose of this study is to find out the key success factors and develop the competitive strategy for Taiwan software companies. We used the two-phase research method. First, through the related research review, we summarized the internal and external influencing factors. We utilized the modified Deliphi method to implement the systematized professional questionnaire that filled out by some knowledgeable and experienced managers of software companies. As we got the critical successful factors of software companies, we interviewed some professionals of software to get the suitable competitive strategy for the Taiwan software companies The results we found that the suitable competitive strategy for the Taiwan software companies are Strategic alliances (cross different industries) and specialized division of labor, innovation and modeling business brand, flexiable sales strategy, financial incentives to recruit high quality employees, grasp the mainstream technology and create software application using tendency, localizing and globalizing, government’s intellecture property right protection and preferential strategies.