在今日的電子商務環境快速變遷下,許多企業也希望能擁有它們自己的資訊科技基礎建設和電子商務能力,以確保它們能夠在持續它們在企業策略管理上的競爭優勢。這觀點也考量到企業應該要有新的能力和觀點,以重新規劃資訊科技資源和建立新的電子商務能力,以面對新的環境。然而,探討企業如何使用資訊系統支援組織的一些電子商務活動,並且帶動企業績效,這將會變得相當重要。因此本研究主要在探索台灣中小企業電子商務當中的資訊科技基礎建設和電子商務能力是如何影響企業績效。在研究中發現,根據台灣抽樣資料顯示,電子商務能力成為影響企業績效最重要的因素,並且資訊科技基礎建設和電子商務能力兩者交互作用也會影響企業績效。而研究最後也會對於一些未來資源基礎觀點的資訊科技企業價值等相關研究,給予更多重要的建議。 Considering the rapidly changing e-commerce environment today, many firms should have their IT infrastructure and e-commerce capabilities to ensure their continuous competitive advantage in the field of strategic management. This perspective that also considers firms should have the new ability and perspective to reconfigure IT resource and create new e-commerce capability to face the new environment. However, explore how affect the firm performance when using information systems in supporting organizational e-commerce activities will become more important. The purpose of this research is to investigative how the information technology (IT) infrastructure and e-commerce capability affect firm performance among the small and medium enterprises in Taiwan. Based on data from Taiwan, this research finds that e-commerce capability is the most important factor affect the firm performance and the interaction of IT infrastructure intensity and e-commerce capability was also affect the firm performance. Some suggestions for the future study related to the IT business value research from the resource based view are also included in the last section.