1990年代以來，隨著媒體產業結構變遷，企業再造（Business Re-engineering）不只是產業界的重要課題，也是學術界研究的重要領域之一。故企業再造的「關鍵成功因素」（Key Success Factors）是學術界與實務界共同關心的議題，目前也已有不少研究結果（楊志弘，2004）。但是，媒體中不同部門因為工作性質的差異，而有不同的組織文化，且組織文化對於企業管理的實質運作，具有關鍵的影響力，因此，本研究將針對報社不同部門的組織文化差異，來分析企業再造的關鍵成功因素。 本研究將以自由時報作為研究對象，探討自由時報各部門的組織文化與企業再造關鍵成功因素認知。研究目的如下： （一）部門間的組織文化差異。 （二）部門間企業再造關鍵成功因素重要性的認知差異。 （三）組織文化對於部門主管和員工企業再造關鍵成功因素重要性認知的影響。 本研究採用「問卷調查法」，採取「分層比例抽樣法」從自由時報主管和員工中抽取300位作為研究對象，了解主管與員工對於部門組織文化、企業再造關鍵成功因素重要性的認知，回收問卷284份，有效回收問卷278份，有效回收率為93％。根據研究結果，主要研究發現如下： （一）自由時報各部門的組織文化有所不同。編輯部與廣告部偏向「審慎壓力型」組織文化，發行部偏向「科層體制型」和「和諧支持型」組織文化，印務部偏向「科層體制型」和「審慎壓力型」組織文化。 （二）自由時報各部門成員的「組織執行」、「目標整合」和「領導績效」企業再造關鍵成功因素重要性認知有所不同。發行部和印務部最重視目標整合，管理部最重視目標整合和數位服務； 印務部比編輯部重視組織執行與目標整合，發行部、印務部比編輯部重視領導績效。 （三）組織文化會影響企業再造關鍵成功因素重要性的認知。 本研究之價值為： （一）本研究克服發放問卷的困難性，以自由時報作為研究對象，足以建構較完整的報業再造文獻。 （二）本研究將研究對象擴展至各部門，了解不同部門間組織文化與企業再造關鍵成功因素的認知差異，以供各部門進行企業再造管理時參考之用。

Since 1990's, the structure of the media's industry has changed. Business re-engineering (BR) is not only the hot topic of the industrial circles, but also the important area of the academic circles. Key Success Factors (KSFs) of BR is the common concerned issue of them. Until now, there are many research results (Yang, Chih Hung, 2004). But, different departments in the media organization don't have the same function and organizational culture. Moreover, organizational culture will influence the practice of management of corporate. Thus, this research will analyze the relationship between organizational culture and KSFs of BR. The research probes the cognitions of organizational culture and KSFs of BR in The Liberty Times. The objects of this research are: the different organizational culture and perceptions on KSFs of BR in different departments, and the influence of organizational culture on the perceptions of KSFs of BR. This study is conducted by questionnaire survey. It takes the method of “stratified proportional sampling” to sample 300 people from managers and employees in The Liberty Times. A total of 284 questionnaires were returned, and 278 were evaluated as valid. The valid questionnaires are 93%. The questionnaires are to probe their perceptions on organizational culture and KSFs of BR. From the results of the analysis in this study, the main findings of research are: 1. Departments in the The Liberty Times show obvious differences in organizational culture. Editing department and advertising department are “prudential-pressured culture”. Published department is “bureaucratic culture” and “harmonious-supportive culture”. Printing department is “bureaucratic culture” and “prudential-pressured culture”. 2. Departments in The Liberty Times show obvious differences in cognitions on “organizational execution”, “objective integration” and “effects of leadership”. Published and printing departments emphasize on the “objective integration”. Management department emphasizes on “objective integration” and “effects of leadership”. Moreover, printing department emphasizes on “organizational execution” and “objective integration” much more than editing department. Published and Printing department emphasize on “effects of leadership” much more than editing department. 3. Organizational culture can efficiently forecast the cognitions on KSFs of BR. The worthiness of the research is: 1. The research overcomes the difficult of releasing and returning questionnaires to choose The Liberty Times as the research subject. It can establish the research records of newspaper industry more complete than before. 2. The research broadens the subject to every department in organization. It can probe the organizational culture and cognitions on KSFs of BR in different departments and be the reference for industry.