隨著科技的日新月異以及企業間競爭程度的增加,以網際網路為基礎的企業間電子商務已成為學術界和企業界重視的議題。本研究的目的在於描述一個企業的網際網路為基礎之企業間電子商務導向,並且探討組織變數與企業間電子商務導向間的關係。組織變數包含了資訊科技政策、競爭強度、資訊密度、組織壓力。本研究之模型以各領域現存之文獻為基礎,包含行銷、資訊科技採用、供應鏈管理,以及創新。研究對象為165家台灣地區製造業公司,研究結果顯示企業的網際網路為基礎之企業間電子商務導向包含了三個構面: 以顧客為中心、競爭者導向,以及與供應商的合作。研究中所探討的四項組織變數皆與企業的網際網路為基礎之企業間電子商務導向有正向的關係。研究限制以及管理和學術上的意涵也於論文中詳述。 Internet-based B2B EC has been an important issue in the IS field. The purpose of this study is to delineate the Internet-based B2B EC orientation of a firm, and to examine the relationships between organizational variables, such as IT policy, competitive intensity, information intensity, and institutional pressure, and Internet-based B2B EC orientation. The proposed model was based on existing literature in marketing, IS adoption, supply chain management, and innovation. This study was conducted with 165 firms from manufacturing industries in Taiwan. Results indicated that Internet-based B2B EC orientation has three dimensions coincided with those hypothesized in the research model, namely, customer focus, competitor orientation, and supplier cooperation. Moreover, all the four organizational contextual variables were positively related to the Internet-based B2B EC orientation. The implications and limitations of this study are also discussed.