Cloud computing is a new model of information service that provides efficiency, flexibility, and measured services to businesses. It not only helps to reduce investment cost on information technology but also provides a better service for businesses. Businesses may also utilize the cloud computing to enhance core competence to develop innovative business model. However, there are a number of questions and obstacles for businesses to implement the applications of cloud computing. Therefore, it interferes with businesses to develop cloud computing applications. The objectives of this study aim to investigate the main issues, find out key aspects, and build up the strategic models to implement cloud computing for businesses. The main aspects of conclusion are ＂cost benefit＂, ＂information security＂, ＂service models＂, ＂deployment models＂ and ＂organization＂ by reviewing the literatures on cloud computing. The strategic planning models come from literature review, questionnaire survey, and interview with experts. Businesses are recommended to evaluate nine major elements in sequence when conducting the implementation of cloud computing. These nine elements include evaluate and select appropriate applications to be deployed in cloud computing, decide deployment models of cloud computing, select service models of cloud computing, select service provider of cloud computing, evaluate cost and return on investment reorganize IT structure, draw up testing plan, trial run pilot implementation, implement applications of cloud computing. Lastly, appropriate strategic models based on different scenarios are presented for businesses to implement cloud computing.