台灣中小企業因全球經營環境變動，開始重視與上下游廠商間所建立之夥伴關係，而在組織特性下，更建立聯盟關係以達成組織目標。在全球化趨勢下，為提升競爭力，台灣中小企業透過e化強化策略聯盟關係，進行網絡內專業分工，提升產能與產值，已是當前不得不執行任務。本研究採質性個案研究法，透過深入訪談，除針對中小企業e化之策略聯盟關係進行分類比較及定義，亦發現一般所謂之「企業e化」並不適用於現階段台灣中小企業，應針對中小企業特性量身規劃一套適合其經營模式之「中小企業e化」策略，讓中小企業可以運用資訊科技之便利性及普及性，縮短作業時間、節省資訊傳遞成本，藉由e化能更快速彼此連結並強化其策略聯盟關係。

Under the highly competitive global environment, it has become more difficult for small and medium enterprises in Taiwan to predict and control the business market today. Many enterprises have to undertake electronization and build strategic alliances in their business network. To become more competitive, the establishment of an e-Enterprise system to link business partners seems to have provided a better solution for SMEs in Taiwan. Given this understanding, this study examines how SMEs in Taiwan have employed e-Enterprise systems to strengthen their strategic alliances. With a qualitative case study, findings of the in-depth interviews indicate that most owners of SMEs in Taiwan do not clearly understand the definition of e-business. That is, what the government has actively done to promote e-business strategy in recent years has been was found to be incomprehensive and ineffective. While categorizing and defining the strategic alliances among SMEs, this study also finds that the so-called "e-Enterprise" is in fact not applicable to current SMEs. It is therefore suggested that there should be an "e-SME" tailored specifically to meet the requirements of SMEs in Taiwan. In consideration of its convenience and popularity, SMEs may utilize to reduce the costs stemming from information delivery. Through such an "e-SME" system, it would be easier for SMEs to link all related partners and further strengthen their strategic alliances.