本研究探討在資訊系統委外活動中，業主與承包商互動所產生之交易成 本與雙方合作關係，以及台灣特有的企業社會特質三者之間的關連性。實證研究 結果發現，因為資訊不對稱所帶來的風險會影響業主與承包商之間的合作關係， 而企業社會特質不同，交易成本及業主承包商關係也有所差異。本研究最後建議 雙方應培養禍福與共的朋友關係以降低交易成本、強化彼此的合作關係。

　　　　　This paper explores the relations between the transaction cost and cooperative relationships of both sides when a company out sources its information system to outside vendors, as well as the social attributes of Taiwan's enterprises. According to this emprical research, the risk from in formation asymmetry surely affect the cooperative relationships between the outsourcers and its contractors. Inadditions, the social attributes of Taiwan's Enterprises also affect the transaction cost and in terorganizational relationships. This paper suggests that two sides should cultivate friendships to reduce the transaction cost and strengthen the relationships between each other.