資訊科技(IT)策略與企業策略間的配適程度,一直以來被視為企業營運的重要議題,因過去文獻指出IT策略和企業策略的配適度會正向影響企業的經營績效,而本研究目標就是找到促使IT策略和企業策略配適的影響因素。目前來說,專案管理常在企業中作為實現策略的方式,但專案管理往往有導致專案目標與企業目標不符的缺點,因此方案(program)成為另一重要的管理機制。為了增加IT策略與企業策略的配適度,本研究將方案管理的概念轉化成更高的組織層級-方案導向(program orientation),方案導向程度高的企業員工會更重視企業的目標,其次才是個人或專案目標。本研究欲探討方案導向是否能促使IT策略更能夠支持企業策略,此外,也探討IT管理能力及資訊系統的彈性是否能夠促進IT策略和企業策略的配適。透過郵寄問卷至台灣營業額排名前1000名製造業的資訊主管,發現研究結果支持方案導向和IT管理能力會直接並間接影響IT企業策略配適度,因此,為了達成較高的配適度,我們建議企業除了應該加強IT管理能力外,也應該建立方案導向的組織文化。IT strategic fit remains a top priority for senior IT executives owing to the rapid environmental change, and most researches have indicated the positive influence of IT strategic fit on business performance. Hence, to comprehend what the antecedents of IT strategic fit are is an important issue. This study addresses that “program orientation,” defined as an organizational culture that urges people in a business to concentrate on business objectives, will be a proper perspective to contribute to IT strategic fit. The arguments presented in this study are trying to explain how program orientation helps making IT and business strategies fit better. Apart from the program-oriented perspective, we also propose that IT management capability and IS flexibility are associated with IT strategic fit. Through a survey of top 1000 manufacturing firms, we examine whether program orientation has positive effect on IT strategic fit, and whether IT management capability contributes to IT strategic fit through the mediation of IS flexibility. The results demonstrate the important role that program orientation and IT management capability play in contributing to IT strategic fit and business performance. To better business performance, this study suggests that executives and IT managers should develop program-oriented culture and enhance IT management capability.