臺灣資訊軟體產業的發展在政府政策長期「重硬輕軟」之普世價值下，導致資訊服務產業的不當傾斜。在金融資訊服務業中，尤其是屬於核心競爭力與差異化策略之決策與管理層(Managerial Layer)，其資訊化發展亦受到極大的制約，無法建立屬於該產業的知識經濟叢集。 　　本文以宏觀角度剖析資訊服務業的營運模式、目前金融資訊服務業轉型與趨勢，以及探討資訊服務業產業結構並對政策提出建言。期望臺灣在下一個經濟轉型中，金融資訊服務業朝向知識創新、高附加價值的方向前進，整個產業政策不再只是注重產值而忽略價值，並得以真正的發展、成長與茁壯。

The development of IT industry in Taiwan is long since years, under the general societal values focusing on tangible or quantified returns that results major proportion of capital investment is allocated to hardware instead of software. In financial IT area, the Managerial Layer software solutions are especially impacted as those knowledge-based “tangible” deliverables difficultly equate their real “intangible” value and contribution to financial industry. Hence, Author has comprehensively illustrated the IT industry business model, the financial IT migration trend and his proposal to Government industrial policies. Hopefully in the coming challenging economic cycle, Taiwan industrial policies can be adjusted to high value-added and more quality-centric investment to encourage a knowledge-based, intellectual property protected and prosperous development for software industry.