COVID-19不僅僅影響了人與人之間的距離也改變過往的生活模式，在商業行為中，因原物料短缺、運輸滿載，供不應求的現象造成許多企業營運上的不易，而因各個組織的績效目標不同，使得採購單位的功能在現在的環境下更受重視。因此，本研究透過文獻及理論的探討，歸納企業採購文化重要性以及相關構面，再利用層級分析法得出構面之間的排序。本研究之研究對象主要與採購程序接觸之在職員工為主，共36位。根據研究結果歸納企業採購文化重要性的內涵，由人員特性、制度規範、授權信任、社會法規，四種構面；共16個指標所組成，分析歸納後發現，在不同職務上認為採購重要性的排序大不相同，其中，採購人員期望能有高度信任；生產單位以人員特質為重，而其他單位皆認為制度規範需確實；另外，再次構面的排序下，社會法規對於人資單位面對採購人員遴選上排序較優先，期望本研究結果，可提供企業對於採購文化的建立方向，並提供相關實務建議。

COVID-19 affects the distance between people changes past life patterns. In business practices, due to the shortage of raw materials, full transportation, and the phenomenon of short supply and demand, many enterprises are not easy to operate. The enterprise is composed of organizations with various functions, most of all organizational goals are mostly performance-oriented, and the functions of each organization are gradually valued. The purchasing provides competitive prices, delivery, and quality. In the enterprise, through communication between suppliers, the enterprise is forward-looking. This research discusses literature to study the structure of purchasing enterprise culture and related procedures and uses the AHP method to the planes to obtain the results of this research. According to the research results, the connotation of the importance of corporate procurement culture is summarized, which consists of four dimensions: personnel characteristics, institutional norms, authorization and trust, and social regulations; it is composed of a total of 16 indicators. The important ranking of 16 indicators of the importance of corporate procurement culture is analyzed and discussed. It is expected that the results of this research can provide enterprises with the direction of establishing a procurement culture and provide relevant practical suggestions.