本研究以資源基礎理論及策略聯盟為理論基礎，探討企業內部合約管理成熟度對營運績效之影響，並依產業類別及組織因素之不同，分析企業對於合約管理的制度成熟度。根據理論基礎，本研究主張產業類別與組織因素會影響企業之合約管理成熟度，而合約管理成熟度則進一步影響企業經營績效，尤其是合約管理的管裡效益。實證資料的樣本取自國內大中小型企業共128 份有效問卷。研究結果發現，受調查的企業並未因為產業不同而有不同的合約管理成熟度。但是企業規模、組織專精化、正式化與國際化對合約管理成熟度均有正向影響，顯示企業資源豐富的多寡會影響企業合約管理制度的建立。另外，本研究亦發現，不論就客觀績效或主觀績效，企業擁有較成熟的合約管理制度，則經營績效亦有顯著的正向影響，顯示建立完備之合約管理制度，有利於提升企業之經營成果。

Based on the resource based view and strategic alliance theory, we probe the impact of contract management maturity on performance. In addition, we also investigate the factors which influence the maturity of firm’s contract management from the view point of industry and organizational attributes. Accordingly, we propose that the different industry and organizational attributes affect the maturity of contract management which in turn impact on the firm’s performance. Empirical data was collected from the 128 firms and the results show there is no difference of contract management maturity among different industries. However, the firm’s size, specialization, formalization, and internationalization influence the maturity of contract management. It means the resources view theory can explain the maturity of contract management system. Lastly, the results also show the positive impact of contract management maturity on firm’s performance either from objective or subjective point. Based on the result, we argue that the firm should consider to build the contract management system in order to have great performance.