隨著大數據、區塊鏈、物聯網、雲端運算、AI、5G…等新興科技的興起，數位轉型已經幾乎是各家企業爭相追捧的改革目標了，尤其是隨著國際貿易的發達帶來的全球化與逐漸模糊區域界線，再加上網際網路的興起與覆蓋率提升所降低的「時差」，企業的競爭戰場已不再受到地域的限制，而是隨時隨地都必須準備與來自世界各地且很可能善於使用科技來增加競爭優勢的對手抗衡。尤其是自2019年底新冠疫情爆發以來，各國政府陸續實行封城措施和社交距離限制，導致許多傳統行業的實體店面關閉，消費者與員工轉而使用數位通路來進行交易與溝通，促使企業必須加速進行數位轉型，以滿足市場需求與調整營運模式。對於缺乏資源與人才的中小企業而言，因疫情而加劇的數位轉型浪潮所帶來的威脅遠遠超過那些具有龐大財務背景與資源當靠山的大型企業。若無法盡快適應與改革的企業，將可能與現實脫軌，逐漸喪失競爭力而遭到市場淘汰。
在疫情威脅歇緩後，歷劫歸來的企業逐漸意識到組織韌性的重要性，不僅能保持極佳的適應性與敏捷性來對未來的不確定性風險做好準備，更能縮短遭受衝擊後恢復正常營運水平所需的時間。根據PwC的研究報告顯示，那些在疫情前早已建立數位基礎的企業比其他企業更能抵禦不確定性風險所帶來的衝擊(PwC, 2021)。雖有研究確立了數位轉型可以透過提升創新雙元性以增加企業韌性，但鮮少有研究從風險管理的角度來驗證數位轉型與企業韌性之間的關係。
因此，本研究旨在探討台灣中小型企業的數位轉型成熟度和企業韌性之間的關係，以驗證數位轉型是否能透過資訊數據的流通來協助企業快速識別潛在風險，並採用敏捷的手段來提前防範不確定性風險的衝擊，從而增強企業的風險承受能力與環境適應能力，更減少遭遇衝擊後的業務中斷可能性，成為具有「韌性」的企業。

With the rise of new technologies such as big data, blockchain, the Internet of Things, cloud computing, AI, 5G, and more, digital transformation has become an almost ubiquitous reform goal for businesses. This is especially true as globalization and the blurring of regional boundaries brought about by advanced international trade, combined with the rise of the internet and improved connectivity reducing "time zone" barriers, means that the competition battlefield for companies is no longer restricted by geography. Companies must always be prepared to compete with opponents from around the world who are likely to leverage technology to gain a competitive advantage.

Since the outbreak of the COVID-19 pandemic at the end of 2019, many countries have implemented lockdown measures and social distancing restrictions, resulting in the closure of many physical storefronts in traditional industries. Consumers and employees have turned to digital channels to conduct transactions and communication, prompting companies to accelerate their digital transformation to meet market demands and adjust their business models. For small and medium-sized enterprises lacking resources and talent, the digital transformation wave brought about by the pandemic poses a greater threat than it does for large companies with vast financial backgrounds and resources. Companies that cannot adapt and reform quickly may become detached from reality and gradually lose their competitiveness, ultimately being eliminated from the market.

As the pandemic threat subsides, companies that have been through the ordeal are increasingly aware of the importance of organizational resilience. Resilience not only helps maintain excellent adaptability and agility to prepare for future uncertainty risks, but also shortens the time needed to return to normal operating levels after experiencing an impact. According to a research report by PwC, companies that had already established a digital foundation before the pandemic were better able to withstand the impact of uncertainty risks than other companies. Although research has established that digital transformation can increase corporate resilience by enhancing innovation duality, few studies have verified the relationship between digital transformation and corporate resilience from the perspective of risk management.

Therefore, this study aims to explore the relationship between the digital transformation maturity of small and medium-sized enterprises in Taiwan and their organizational resilience, to verify whether digital transformation can assist companies in quickly identifying potential risks through the circulation of information data, and adopt agile methods to proactively prevent the impact of uncertainty risks. This will enhance the company's risk-bearing and environmental adaptability capabilities, reduce the possibility of business interruption after encountering an impact, and become a "resilient" company.

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