本研究以93年底已經導入行動商務的流通相關產業的企業為研究對象，以問卷 調查方式進行普查，共發出90份問卷，回收有效問卷81份，以簡單迴歸分析及t檢 定進行假說驗證，結果發現：⑴行動商務應用（企業對企業、企業對顧客、企業對員 工）對公司經營績效有正向的影響效果。⑵行動商務應用對公司經營績效的影響中， 市場導向程度高的公司比市場導向程度低的公司其影響效果更顯著。

This paper focus on investigated the companies of logistics related industry in Taiwan, which implemented mobile commerce application before 2004. Questionnaire investigation was used to carry on census survey. A total of 90 questionnaires were distributed, and 81 effective samples were collected. In order to test hypothesis the simple regression analysis and t test was used. The main findings were listed as follow: (1) Mobile commerce application (included B2B, B2C and B2E) has significantly positive effect on corporate performance. (2) The high degree of market-orientation has more impact on corporate performance than low degree of market-orientation.