企業現今正面臨著不斷變化的需求，而彈性扮演著舉足輕重的角色使組織能夠在這不確定的環境生存下來中。對組織而言，除了擁有彈性外， 他還要能夠協調這些組織的彈性，唯有當組織的彈性之間配合得很好，這些彈性才能夠發揮其最大的效用。然而，過去的研究很少琢磨在組織彈性之間的配合及其前因後果，因此，本研究探討組織彈性之間的配合與公司績效—競爭優勢與市場回應性之間的關係及其決定性的因素。此外，本研究亦探討了跨界能力與公司績效之間的關係，其中，跨界能力是組織彈性之間的配合之前因之一。 本研究採用實徵性研究並蒐集了111間台灣的製造業公司之有效問卷資料。研究結果顯示，資訊部門與其他部門之間的夥伴關係與與跨界能力皆對組織彈性之間的配合有正向關係，此外，組織彈性之間的配合及跨界能力兩者皆對組織的競爭優勢及市場回應性有正向的影響效果。;Nowadays, organizations are facing changing requirements so organizational flexibility is also playing a critical role in helping organizations survive in rapidly changing environments. However, there are many organizational dimensions that need flexibility, and it is also important for firms to coordinate these different dimensions of organizational flexibility. This study holds that only if these dimensions of organizational flexibility co-align with one another can the firms obtain maximum benefits from the flexibilities. Prior researches have seldom focused on the co-alignment of organizational flexibilities and its antecedents as well as consequences. Therefore, this research tries to find out whether the co-alignment of three critical organizational flexibilities achieves superior firm performance — competitive advantage and market responsiveness and the determinants of it. Besides, this study also explores the relationship between boundary spanning capability, one of the antecedents of co-alignment of organizational flexibilities, and firm performance. This research collects empirical data from 111 manufacturing firms in Taiwan and analyzes the data with SmartPLS. The result shows that both IT business partnership and boundary spanning capability have positive impact on the co-alignment of organizational flexibilities. Moreover, the co-alignment of organizational flexibilities and boundary spanning capability are positively associated with competitive advantage and market responsiveness.