企業經營常面臨來自全球的競爭，加上資訊科技快速的發展，企業在資源有限之情況下，為增加企業之競爭力，需不斷地利用資訊科技來提供多樣的資訊產品，及提供更高的服務品質，企業面對如此龐大的資訊需求，選擇資訊委外遂成為企業競爭策略之一。
近年，隨著兩岸簽署經濟合作架構協議（Economic Cooperation Framework Agreement，ECFA）政策，金融業到大陸增設分行也陸續開通，兩岸三地的資訊整合需求大增，透過資訊委外來快速建置安全的資訊整合平台，將是金融業唯一的選擇。
雖然，資訊委外在企業已行之有年，但委外失敗的案件仍有所聞，造成企業並未提升競爭力，且增加企業成本。所以，本研就的主要目的在探討學術面所提出之影響資訊系統委外成功因素與實務面之間是否存在落差。
本研究是利用紮根理論，進行個案深度訪談，以找出影響資訊系統委外成效之關鍵因素。
研究發現，實務面歸納出的影響資訊委外成效，主要分為六大範疇，23項關鍵因素：
一、「委外服務接受者特性」範疇：包含「高階主管的支持」、「人力資源規劃」、
「委外選商模式」。
二、「委外服務提供者特性」範疇：包含「委外服務提供者產業知識」、「委外服務提供
者技術能力」、「委外服務提供者之營運」、「委外服務提供者人力資源」、「委外
服務提供者對專案需求的掌控度」、「委外服務提供者人力位置」、「委外服務提供
者整合能力」、「委外服務提供者開發管理」。
三、「專案及產品特性」範疇：包含「專案範圍特性」、「專案時程特行」、「產品成
熟度」、「產品調整原則」。
四、「合約特性」範疇：包含「合約嚴謹及明確範圍」、「明確訂定服務水準協議」。
五、「專案管理特性」範疇：包含「專案控管」、「需求管理」、「風險管理」。
六、「雙方合作關係及價值觀」範疇：包含「雙方合作關係」、「使用者價值觀」。
學術面與實務面關鍵因素主要的差異有7項，其中「使用者正確的價值觀」、「產品合適的調整原則」、「合約詳細明訂服務水準協議」、「雙方保持對等的合作關係」及「對專案範圍、時程及資源做最佳的規劃」為目前學術面未加以重視，但實務上卻顯示為重要關鍵因素；此外，「使用者接受新系統之意願高」及「承包商瞭解發包商委外目標」，皆為學術面重視的關鍵因素，但實務面並未加以重視。

Regular business facing competition from around the world, coupled with rapid development of information technology, enterprise resource limited circumstances, to increase the competitiveness of enterprises need to expand the use of information technology to provide a variety of information products, and provide higher Service quality, business information needs to face such a large, select IT outsourcing has become an enterprise competitive strategy.

In recent years, with the two sides signed an economic cooperation framework agreement (Economic Cooperation Framework Agreement, ECFA) policy, financial sector also went to the mainland to open more branches, the three areas of demand for information integration, and through outsourcing to quickly build secure Information integration platform, will be the only choice for the financial industry.

Although outsourcing has been in business for years, but still heard the case of outsourcing failure, resulting in business does not improve competitiveness, and increase business costs. Therefore, the main purpose of this study to investigate the impact of the academic side of the proposed information systems outsourcing success factors and whether there is gap between the practical side.

This study is the use of grounded theory, case-depth interviews to find out the effectiveness of information systems outsourcing key factors.
Found that practical side of IT outsourcing summarized results, divided into six categroies, 23 key factors:

First, the "outsourcing service recipients characteristics " category: contains "top management support ", "Human resource planning","outsourcing select business model. "

Second, the "characteristics of outsourcing service providers"category: contains "outsourcing service provider industry knowledge","outsourcing service providers technical ability "and"outsourcing service provider operating, ""outsourcing service provider of human Resources "," outsourcing service provider control of the degree of project requirements, "" outsourcing service provider of human position "," outsourcing service provider integration, "" development and management of outsourcing service providers. "

Third, "the project and product characteristics"category: contains "the scope of the project characteristics ","project schedule special line","product maturity, "" product adjustment principle. "

Fourth, "the contract characteristics " category: contains "serious and precise scope of the contract, ""clearly defined service level agreement. "

Fifth, the "project management characteristics " category: contains "project control","demand management" "risk management. "

Sixth, "our relationship and values"category: contains "bilateral cooperation relations, ""intuitive user price. "

Surface and the practical side of academic major differences between the key factors of 7 items, including "user right values","the guiding principle of the right product, ""contract service level agreements set out in detail, ""The two sides remain equal partnership " And "on the project scope, schedule and resource planning for the best" as to the current emphasis on the academic side, but the practice has shown the importance of key factors; In addition, the "willingness of users to accept the new system high " and "contractors understand the contract outsourcing business objectives ", are all key factors in the academic and the emphasis, but the plane did not attach importance to practice.

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