從企業的角度分析，要能增加核心競爭力的方法，不外乎節省成本及作業自動化，因而資訊科技的導入就變得非常重要。但由於資訊科技的快速發展，各項軟硬體設備及技術都不斷推陳出新，企業要如何因應資訊系統不斷更新的需求，以面對網際網路發展的瞬息萬變，就不得不依賴專業的資訊委外供應商，以提供快速又正確的解決方案。
資訊系統委外作業的歷史由來已久，美國在 1970 至1980 年代，資訊系統委外作業便有逐漸增加的趨勢，台灣在1990 年代開始也有不少企業將部分非核心的業務轉交由委外開發商承包維護。然而，很多企業低估了這些衡量及確認委外資訊廠商的能力及合約履行時的監控成本，過度樂觀地預期委外開發後能節省的企業資源，反而未能預估到這些隱藏成本將大幅降低企業將資訊委外的預期效益。其中又以未能與委外資訊廠商保持良好關係影響最為顯著。本研究希望針對此議題進行探討，以個案公司為例，研究是否能以良好的雙方關係維持來降低金融業中資訊委外時的風險。並提出研究架構，建議企業在資訊系統的不同領域均可挑選合作過的優良委外供應商，培養為長期合作的關係模式，建立以企業為中心點的夥伴關係網絡。不僅可以降低企業搜尋未知合作對象的交易成本與風險，也因雙方願意基於互信互惠的基礎，發展共同的目標，進而成為共享利益，共擔責任的事業夥伴關係。
本研究由經濟學的觀點：「資源依賴理論」，搭配社會學角度：「社會交換理論」及「社會資本理論」，並採用個案方式導出金融業中資訊委外的夥伴關係發展模式架構，並提供以下三點建議供同業作為參考，希望能對同業在委外決策時有參考價值。
1. 利用本研究建構夥伴關係四個階段的發展模式，供企業委外決策之評估及運用。
2. 發展不同領域合作夥伴，以多元關係網絡避免過度依賴單一對象。
3. 透過拓展企業內部不同平台的支援延伸，讓合作夥伴產生微妙競合關係。

From the business point of view, nothing more than the cost savings and operational automation can be able to increase their core competition. Due to the rapid development of information technology, both the hardware and software continues to introduce new equipment and technology. So the Information technology induction becomes very important. How the information system of the enterprise can fit the needs of continuously updated. It is necessary to rely on the professional supplier of IS outsourcing to provide the faster and more correct solutions.

In Taiwan, many companies outsourced their information system by the outside suppliers. However, some of them underestimate the risks of IS outsourcing . Optimistic to expect the IS outsourcing will reduced the largest enterprise cost. Departing from the social viewpoint, such as "Social Exchange Theory" and "Social Capital Theory" to explain the impact of outsourcing relationship factors.We can find the good relationship between cooperation and IS outsourcing suppliers will be the key successful factor. Therefore, the purpose of this study is to maintaining a good relationship with the supplier to reduce the risks when IS outsourcing. In each various areas of the IS outsourcing, corporations need to carefully choose a good supplier and maintaining the long-term cooperative relations with each other. Corporation construct the partnerships as the central point of the network hierarchy becomes a very important issue.

The main contribution of this study to academia is to provide a development model of the IS outsourcing partnerships in the financial industry to the future researchers who are interested in this domain. The cooperation, in terms of its variable process, can be divided into four stages.such as Dependence,Mutually beneficial,Reciprocal trust,Sharing benefits and risks.

The results obtained from this study point to several conclusions:
1. Constructed the four stages of partnership developing model for corporations to reference when IS outsourcing.
2. When developing up the partnership in various areas of the IS outsourcing, corporations need to be the central point of the network hierarchy.
3. Different platform suppliers within the enterprise will allow partners to produce the delicate relationship between competing.

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