在競爭激烈的產業環境下，企業需要尋找最適合自己的資訊科技與網際網路系統，才能成就完善的電子化企業。因此，採用適宜的電子化企業策略，並盱衡自身的資訊科技能力加以投資，已儼然成為電子化企業追求持續競爭優勢的關鍵指標。本研究著眼於配適觀點，透過共變異模型、構型離差模型與型態模型三種配適的理論分析，論證電子化企業策略與資訊科技能力兩者的配適績效意涵。以問卷調查法，針對台灣1350大製造業收集資料，共回收107份有效樣本。研究結果顯示電子化企業策略與資訊科技能力之良好配適對於競爭優勢有顯著地影響。本研究建議電子化企業在提升資訊科技的能力時，需兼顧策略上的配合，使整體資源能夠互相搭配，以創造電子化的優勢。

In highly competitive environments, firms must explore and exploit advanced information technology (IT) and Internet-based systems to become electronic businesses (e-Businesses). Thus, adopting the appropriate e-Business strategy to match a firm’s IT capabilities has become critical to attaining sustainable competitive advantage. Drawing on the alignment perspective, an alignment model is developed to identify the implications of IT performance for business competitive advantage. The results of the e-Business-IT alignment model will not only provide definitive answers regarding the nature of e-Business but also provide guidance for strategic IT/IS management practices. Empirical data used to test the research model were collected from top manufacturing companies in Taiwan, yielding 107 valid samples. The results showed that the alignment of e-Business strategy and IT capabilities has a significant impact on competitive advantage and means that, to create maximum benefits, an e-Business company needs to focus on the optimal strategy and strive to complement it with the development of technological capabilities through complementary resources.