隨著大數據時代的來臨，越來越多企業擁抱大數據，商業智慧系統在現代的企業中，扮演著重要的角色，商業智慧系統不僅能幫助決策者做出明確的決定，也能夠幫助企業利用數據提高決策的質量。本篇研究主要是在探討在不同的企業文化下，企業對於BI基礎設施和決策分析方向是否有關係，以及BI基礎設施是否會影響到員工BI能力的培養，有學者提出BI能力有兩個方面，分別是運作性BI能力(operational business intelligence capability)和策略性BI能力(strategic business intelligence capability)，所以我們將BI能力分成兩個部份去探討，是否會分別影響到組織績效。 在這項研究中，我們利用結構化模型來調查組織文化如何影響BI基礎設施、分析決策方向、BI能力和組織績效。研究結果顯示，企業文化確實會影響到企業對於BI基礎設施的建置，以及決策者決策分析的方向，BI基礎設施也會跟著影響到員工的運作性BI能力以及策略性BI能力，最後組織績效則由策略性BI能力影響，而運作性BI能力則無影響。往後，企業如果試圖與其他產業做出區隔，增加組織績效的成長，必須做更多策略性BI能力的發展、BI基礎設施的建置以及增進決策者決策分析的方向，方能使企業有更好的組織績效。 ;In the advent of big data, an increasing number of companies are embracing big data. As a result, smart systems have become integral to businesses today. Smart systems not only enable a company’s decision-makers to make clear decisions but also assist them in the leveraging of big data to make higher quality decisions. This study primarily seeks to find out whether there is a relationship between business intelligence (BI) infrastructure and the analytical decision-making orientation within different organizational cultures. This study also aims to explore whether BI infrastructure impacts the cultivation of a worker’s BI capability. There have been scholars who have posited that a worker’s BI capability has two aspects: operational BI capability and strategic BI capability. Based on this notion, this study has divided BI capability in the same manner in order to verify whether each type of BI capability has an effect on organizational performance. In this study, a structural model was used to investigate how an organization’s culture influences their BI infrastructure, analytical decision-making orientation, BI capability, and organizational performance. The results of the study revealed that organizational culture has a definite impact on how an organization builds its BI infrastructure and the analytical decision-making orientation. An organization’s BI infrastructure will also affect their workers’ operational BI capabilities as well as their strategic BI capabilities. However, only the strategic BI capability was seen to have an impact on organizational performance while operational BI capability showed no such impact. In the future, companies that want to effect growth in their performance by segmenting themselves from other industries would need to further develop their strategic BI capability, build more BI infrastructure, and enhance their analytical decision-making orientation.