大型系統開發的流程，十分的複雜，雖然有各類的標準協助系統開發流程規範，以避免產生專案的風險，造成專案的失敗，相關的流程規範包括PMBOK、IEEE12207、CMMI、MIL-STD等等都有特別針對專案風險管理有專門的討論與規範，但事實上，大型專案軟體系統開發的失敗仍然無法避免，面對可能造成系統開發專案之風險。
面對系統開發專案中之各類風險，當風險獲得改善所需的時間越長，系統開發者的成本將會越高，其改善之意願也會越低，專案品質會隨之下降，導致專案會面臨失敗。如此結果，除了開發承商無法順利完成合約交付工作外，買方也無法獲得良好之系統以滿足其期待之需求。
身為政府組織的買方，當系統產生風險無法成功如期如質完成時，其除承受無法順利接受系統外，更因為預算之無法執行、預期對民眾之服務無法滿足而造成個人與單位的風險，因此，來自於組織的內在時程與預算壓力及外在品質壓力下，將形成政府組織人員複雜的行為意圖。
本研究，依計畫行為理論的模型為基礎，探討政府組織人員面對各種風險類別時之行為為何?本研究將風險當作為外在變數，透過深度訪談其態度、主觀基準與控制認知的影響行為意圖之程度，以了解當政府組織人員面臨建置承商無法如期如質完成系統時，其是否有協助降低風險之行為意圖，使專案的風險降低甚至消彌於無形，達到雙方之雙贏的成功之道。

The procedure of development in the large-scale system is very complicated. Many standards such as PMBOK, IEEE12207, CMMI, MIL-STD, etc. can support the system to avoid the project failure risk. In fact, large-scale project is still unable to avoid the failure risk in development of system.
Risks in the development of system that took more time to improve will cost more. As the developer improved less, the project quality will become worse or even fail. As a result, the developer will be unable to complete the contract and the buyer will be unable to get the target system done to achieve its expectation.
. When the system project fails, the government-based buyer will not only have to face an unacceptable system failure but also have to face the budget and time pressure internally and the quality demand externally which will affect his achievements and promotion. All the above factors shape the intension of the complicated behaviors of government-based buyers .
This research is based on TPB (Theory of Planned Behavior) model to discuss what government buyer’s best behaviors would be to face various system risks.
According to the model, we conduct the research in the aspects of buyer’s ‘Attitude toward the Behavior’, ‘Subjective Norms Concerning the Behavior’ and ‘Perceived Behavioral Control’ . Data of behavioral intention of buyers is collected through in-depth interviews and matrix. And we expect to try to find out an available approach to decrease various risks in the system of development.
The system of development would gain success and reduce risks whenever buyers would change their behaviors intentionally to support the developer solving various of problems.

中文部份
(1)王亮(2005)「行政機關風險管理實務」，工務人員發展中心講座
(2)林東清(2004) 「資訊管理:E化企業的核心競爭能力」，智勝文化，PP173-178。
(3)林永裔(2001)，「應用模糊理論在大型軟體專案需求分析階段的總體技術風險量化評估」，私立逢甲大學工業工程研究所碩士論文
(4)林信惠、黃明祥(2002)，「軟體專案管理研究架構及趨勢」，資訊管理研究，第四卷 第一期
(5)林東清、孫培珍、徐景智(2000)「影響資訊系統使用者抗拒行為之原因:以計劃行為為基礎之整合研究」，資訊管理研究，第二卷第二期，P1-26
(6)林木榮(2005) 「風險管理概論課程講義」，行政機關風險管理專業研習班
(7)吳道文(2006)「專案規劃:資訊概念篇」，智勝文化，PP482-545。
(8)吳仁和、林信惠(2007) 「系統分析與設計理論與實務應用(三版)簡報資料」智勝文化事業有限公司
(9)梁雅菁(2003)，「軟體開發委外計價流程模式」，台灣科技大學資訊管理所碩士論文
(10)楊玟惠(2005)，「國內軟體案預估流程之調適與軟體工具開發」，台灣科技大學資訊管理所碩士論文
(11)黃祥熙(2004)，「運用模糊層級分析法於軟體專案風險之研究」，國力屏東科技大學工業管理系碩士論文
(12)資策會資訊工程研究所(2003)，「CMMI導入指引V1.0(第三級):風險管理導入指引」，經濟部技術處
英文部分
(1) Ajzen, Ajzen,I and Fishbein M,(1980) “Understanding Attitudes and Predictng Social Behavior”,Prentice Hall ,Englewood Cliffs N,J
(2) Armour, Phillip G.Armour(2005)”Project Portfolios:Organiztional Management of Risk”COMMUNICATION OF THE ACM March 2005/VOL 48,No3
(3) .Erickson, James M.Erickson ,Roberto Evariso(2006)，”Risk Factors in Distributed Projects”，COMPUTER SOCIETY，IEEE Internationl Coference on Service Computing 0-7695-2507-3/06
(4) Fishbein, Ajzen,I and Fishbein M,(1977) “Attitude-Behavior Relations:A Theoretical Analysis and Review of Empricial Research “ Psychological Bulletin，pp888-918
(5) Heemstra, Fred J. Heemstra, Rob J. Kusters,Huibert de an(2003) ”Guidelines for Management Bais in Project Risk Assessment” COMPUTER SOCIETY，Proceedings of the 2003 intermational Symposium on Empirical Software Engineering(ISESE,03)0-7695-2002-2/03
(6) IEEE Std, Software Engineering Standards Committee of the IEEE Computer Society (2001)”IEE Standard for Software Life Cycle Process-Risk Management”，IEEE Std 1540
(7) Kontio, Jyrki Kontio,Magnus Hoglund,Pekka Abrahamsson(2004)，”Managing Commitments and Risks:Challenges in Distributed Agile Development”，COMPUTER SOCIETY，IEEE Internationl Coference on Service Computing1 0207-5257/04
(8) Lin, Ching Lin ,Vijay Varadharajan(2006)，”Trust Based Management for Distribute System Security-A New Approach”，COMPUTER SOCIETY，Proceedings if the First International Conference on Availability,Reliability and Securtiy0-7695-2567-09/06
(9) Murthi, Sanjay Murthi(2002) ，”Preventive Risk Management for software projects” COMPUTER SOCIETY，IEEE Internationl Coference on Service Computing1 1520-9202/02
(11) Rasmussen , Michael Rasmussen (2006)，”Risk And Compliance Managers Are Cautious In Adoption Of On-Demand Software”，FORRESTER,Third document of Risk And Compliance Market Landscape Series