資訊系統委外是指將企業組織中與資訊科技相關之活動或系統功能委由外部資訊服務承包商進行開發與執行，藉以提升資訊服務效率及企業組織之競爭力。隨著全球電信市場的激烈競爭及資訊科技的發展趨勢，在資源有限之情況下，為增加企業之競爭力，必須不斷地利用資訊科技來提升企業生產效率並維持產品競爭優勢，因此透過資訊系統委外，企業不但可以以較低的成本取得更專業的資訊技術與服務品質，也可達成企業降低成本與服務效率提升之策略目標。
本研究透過文獻方面之研究與探討，以委外服務接受者、委外服務承包商、合約與雙方關係、專案管理之角度，先歸納出理論學術面中的關鍵成功因素，再與實務面中資訊系統委外專案之成員訪談結果所產生的6大特性：委外服務接受者特性、委外服務承包商特性、專案及產品特性、合約特性、雙方合作關係特性、專案管理特性，來找出電信產業中影響帳務資訊系統委外之關鍵成功因素。
期望透過本研究之研究成果可以提供電信產業進行帳務資訊系統委外時之參考，藉以降低資訊系統委外之風險，提升委外成功之機會。

The definition of information systems outsourcing is the systems functionality providing and internal IT operation and execution via a third party company which help organization to enhance the IT service efficiency and competitiveness of the business market.
With the global telecommunications market, fierce competition and the development trend of information technology, in the case of limited resources, in order to increase the competitive ability, must continue to use information technology to improve production efficiency and maintain product competitiveness. Therefore through the information system outsourcing, organization can not only get more professional information technology service and better service quality at lower cost, can also be reached the strategic objectives of organization to reduce cost and service efficiency.
Through the research of this study, and from the viewpoint of outsourcing service recipients, outsourcing service provider, contracts and bilateral relationships, project management. We find the summary about the critical success factors of academic theory and actual practical behavior of the information systems outsourcing project. We can summary by six major features: outsourcing service recipient characteristics, outsourcing service provider characteristics, project management and product characteristics, contract characteristics, characteristics of cooperation between service recipient and outsourcing provider, and the characteristics of project management, to identify affect the critical success factors for billing information systems outsourcing in the telecommunications industry.
And we expect through the results of this study can provide reference of billing information systems outsourcing for the telecommunications industry, and can help to reduce the risk of information systems outsourcing, enhance the success opportunity of IT outsourcing.

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