本研究是以在臺多國籍企業的觀點，探討這些企業於推動資訊技術應用時所面臨 的課題。本研究母體設定為已在臺灣設立資訊部門三年且年營業額三億以上的在臺多國籍企 業，共選出 148 家樣本公司，以郵寄問卷方式調查，有效問卷 44 份； 本研究將 32 項課 題分為技術、管理、支援與環境四個構面，本研究的重要發現為：無論是目前或未來皆以技 術與管理類課題較受重視，其次才是支援與環境類的課題，且未來皆比目前的重要性顯著提 高。在產業別方面，發現製造業與服務業在各課題構面之差異未達顯著水準。此外，本研究 尚比較研究結果與過去研究對各課題重要性排名之差異。

　　　　　This study examines the issues concerned by the MNC in Taiwan when they conduct and implement information technology. The sample contains these branches of MNC in Taiwan, whose MIS departments have setup for more than 3 years and whose annual revenues is higher than 300 millions Taiwan dollars. A total of 148 companies match the criteria. A mail survey collected 44 useful responses. Thirty-two information issues have been classified into four categories: technology, management, support, and environment. The important findings of this study are that the issues related to technology and management are important both at present and in the future. The unimportant issues are support and environment. the information issues in the future would be significantly more important than at present. Regarding to the industrial sector, this study finds that the difference in the importance of information issues between manufacturing and services is not significance.