隨著資訊科技持續地演進，許多資訊科技廠商不僅要著重於企業本身既有的核心競爭力，也需因應環境快速的變動。然而，在這競爭激烈的產業中，科技不斷地推陳出新，使得許多科技廠商必須掌握新趨勢的脈動。雲端運算(Cloud Computing) 即是近年來在資訊科技產業引起一波熱潮，並被許多廠商重視的一環。此外，雲端服務(Cloud Service)已成為目前資訊科技產業的趨勢之一，為廠商帶來許多商機，因此資訊科技廠商紛紛提出雲端服務的解決方案及服務。由於國內硬體產業已難以因應現今資訊科技產業的市場需求，我國政府正積極朝向軟硬體結合以其提高附加價值，許多資訊科技廠商也相繼往雲端產業發展，且提出企業的雲端服務策略。

近年來，關於雲端服務的研究，大都在整體的策略發展上，針對資訊科技廠商在雲端的策略形成概念之研究更是少見。本研究透過文獻與多重個案訪談分析，探討資訊科技廠商在雲端服務策略形成的過程; 發現策略形成過程之構面包括願景、企業文化、目標、內部環境、外部環境以及雲端服務策略這六個構面與構面內所著重的因素，並了解構面之間的關係影響為何以及構面在雲端服務策略形成過程中的重要性。最後，將研究發現作為後續學者研究以及業界實務的參考。

As Information Technology gradually evolved, many enterprises focused not only on its original core competences but also on grasping state-of-the-art development in the IT industry. Technologies renew rapidly in the competitive environment of the industry, vendors need to follow current trend. Cloud Computing, which is being thought highly of enterprises in the industry, have been leading edge of trends in recent years. Cloud Service became a tide which brings many commercial opportunities in IT industry. Therefore, suppliers are offering solutions cases and services one after another. Due to the fact that products of suppliers in hardware industry was difficult to accord with the demands of market in IT industry. Government is currently promoting technical integration of software and hardware for higher added-value, and many enterprises propose strategies of Cloud Services in the industry recently.

Most of the recent studies about Cloud Services was focused on the development of integrated strategy. Few of them investigated on concepts of process of strategy formation to IT venders. This article discusses motivation and process of strategy formation of Cloud Service of IT venders. We focused on several factors and perspectives of process of strategy formation that included vision, organization culture, target, internal environment, external environment, and strategy of Cloud Service by interviewing multiple cases and summarizing references. We also know how impacts on relations between them on process of strategy formation of Cloud Service. Finally, we concluded the results as a follow-up study to scholars and practice in the industry.

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