以資訊科技應用與發展為核心的電子化政府計畫影響一國治理的成效甚鉅，惟當前國內外研究與實務皆缺乏全面性衡量整體計畫過程的有效評估分析架構。本研究透過文獻分析建立電子化政府價值鏈評估架構，並透過實際的評估我國重大階段性電子化政府計畫推展過程，包括：初期的規劃、執行過程與最終成效以檢證並確立評估架構，同時，據以探究個別計畫的現況以及整體電子化政府的實務議題。研究過程中兼採電子式自填問卷、以及次級資料蒐集與分析，調查「數位台灣」之「e化政府」分項計畫機關的承辦人員以確保評估資訊的品質。 研究發現，電子化計畫過程中跨組織單位的協調、人力財務的匱乏、以及對計畫影響與效益評估的忽視仍是主要議題，顯示資訊通訊科技並未顯著在政府機關中發揮其溝通協調的價值，主要的阻礙仍來自於傳統公共行政中本位主義文化、職能分化、法規僵化等「政府」之組織、制度設計的問題，而非資訊通訊技術層面的問題。電子化作為政府變革的觸媒與輔助工具，其功效必須鑲嵌在制度環境同步隨之轉化的基礎上，而非憑藉當前各機關所採用的權宜性措施。 另一方面，電子化計畫的影響與效益，必須在考量機關與計畫不同特質與條件基礎上，透過全面性評估架構所提供的視角，並藉由不同計畫過程要素、不同時期、多元利害關係人認知、多元評估途徑的應用與相互比較予以有效的衡量。透過本研究所提議的價值鏈評估架構，並實際評估我國階段性電子化政府計畫，可彌補當前研究不足以及其與實務發展之間的落差。

While e-government is expected to have impact on public governance, few studies have contributed to an evaluative framework and thorough empirical analysis. Based on the value chain perspectives, the study attempts to build up a framework capable of evaluating the performance for e-Taiwan programs, including their planning, implementation, user adoption, output and impact. Secondary data analyses and self-administered questionnaires are conducted to the public managers in charge of the various online services of e-Taiwan programs. Several aspects are evidenced to hamper the performance for the surveyed online services, including cross-agency coordination, inadequate level of human and financial investment, and neglect of performance evaluation. More strikingly are the findings that the obstacles for e-government programs to achieve their expected values for citizens are mainly administrative rather than technical. The conventional issues such as turf protection, division of labor, burden of responsibility, and legal constraints remain influential for the success of the online services. The current evidence implies that the expected value of e-government depends heavily on how the public managers resolve the administrative barriers. The long-standing challenges remain sabotage for making the modern information as empowerment for public governance. The illusion of e-government success without reforming the administrative systems should be abandoned.