隨著時代不斷的演進,科技的發展日新月異,IT除了幫助組織的日常營運能力之外,也可以變成組織的競爭利器,幫助組織提升組織績效。但往往在規劃IT的時候,沒有準確地校準於業務策略,組織投資IT反而造成反效果。所以IT策略校準變成是一個重要的議題。那麼,IT策略校準的影響因素有什麼呢?先前研究探討CIO與TMT將會是IT策略校準的關鍵因素,因為CIO與TMT各自負責IT與業務策略的方向,所以CIO與TMT之間的關係被研究;另一方面,IT與業務部門為落實IT與業務策略的部門,所以IT與業務部門的關係也被研究。本研究更進一步的利用社會資本理論來研究高階主管的關係是否會正向的影響IT與業務部門之間的關係,並成功影響IT策略校準。本研究開發出一份問卷並利用郵寄的方式寄送給台灣前1000大製造業公司的資訊部門主管,收回的有效問卷為82份。研究結果顯示高階主管的社會資本將會正向的影響部門員工之間的社會資本,更進一步形成IT的業務知識,達成IT策略校準。本研究建議為了高階主管要成為組織的領導者,帶頭維持好的工作關係,有助於讓部門員工之間的工作關係變得更好,達成IT策略校準。;With the rapid development of IT, organizational activities are increasingly driven by IT. Further, organization can use IT to gain the competitive advantage. However, if IT strategy fail to align business strategy, there will be a worse performance for organization. Therefore, this has become an issue of IT strategic alignment. To achieve IT strategic alignment, the working relationship between CIO and TMT have be found as a key. Because CIO is the top executive for IT strategy while TMT is responsible for the business strategy. In addition, business and IT units is another key to facilitate IT strategic alignment. Business and IT units need to form an effective relationship in order to achieve continuous communication and tight alignment, so that organization can successfully link the business and IT strategy. Moreover, this study use social capital theory to discuss whether the relationship between CIO and TMT is associated with the relationship between business and IT units. For this purpose, this study develop a questionnaire and mail to Top 1000 manufacturing firms in Taiwan. The target respondent is IT manager, and receive 82 valid questionnaires. The result of this study indicate that top executives social capital has a positively influence on business and IT staff social capital. Further, cross-level social capital was proved to facilitate IT strategic alignment. This study suggests that top executives have to maintain a good working relationship with each other, so that the working relationship between staff will be better and lead to achieve IT strategic alignment.