資訊科技在組織運作上所扮演的角色日趨重要，而為了有效地充份利用資訊科技 的能力，許多企業將資訊功能的委外，視為遂行其資訊系統策略的可行方案之一。雖然資訊 功能委外已成為普遍的現象，然而影響委外成效因素的實徵研究仍相當缺乏，這個情況在國 內尤然。本文試圖整合交易成本及社會關係的相關理論及論點，分析影響企業對委外成效認 知的重要因素。本研究判定四項構念與企業軟體委外的成效有重要的關連性，包含：商譽、 交易特性、社會關係及服務品質。結果顯示交易特性及社會關係對委外成效有直接與間接的 影響；而商譽經由社會關係的中介，亦會對企業對委外成效的認知產生顯著的影響。服務品 質雖會對委外成效產生直接的影響，但社會關係卻為影響企業對服務品質感受的重要因素之 一。

　　　　　The importance of the role information technology (IT) can play in organizations has increased dramatically in recent years. To advance the exploitation of IT in various business domains, outsourcing has been considered by many firms as one of the viable information systems strategies in this endeavor. Although outsourcing has become a ubiquitous phenomenon, the factors affecting its effectiveness have been relatively little studied empirically, especially in Taiwan. This article integrates transaction cost theory and social relationship analysis to study the factors that can impact a firm's perceived effectiveness of software development outsourcing. Four constructs were identified to have particular relevance to outsourcing effectiveness, including reputation, transaction attributes, social relationship, and service quality. The results indicated that the dimersions of transaction and social relationship had significant direct as well as mdirect effects on a firm's outsourcing effectiveness, and that reputation had a significant indirect effect, medated by social relationship, on outsourcing effectiveness. Though impacting outsourcing effectiveness directly, perceived service quality itself was significantly affected by the social relationship between coperactual parties.