在軟體開發專案中,需求變更為常見且不可避免的現象,尤其涉及跨組織合作時,更增加了知識移轉與資訊保護的複雜性。本研究旨在探討資訊系統供應商如何在多方合作的軟體需求變更過程中,有效進行跨組織知識移轉,同時保障核心技術與業務機密,以減少需求模糊所導致的重工及溝通成本。本研究以協調理論(Coordination Theory)作為分析框架,針對共享資源管理、生產者與消費者的協調關係、同步性約束及任務分解四大協調機制,建構一套系統化的溝通協調模式。 研究採用探索性個案研究方法,以某資訊科技公司之製造執行系統(Manufacturing Information System, MES)專案作為研究背景,透過半結構式的深入訪談與關鍵績效指標(KPI)的分析,驗證協調機制對知識流動效率及資訊安全的實際影響。研究發現,透過結構化的需求表單、清晰的技術規格文件與嚴格的權限控管機制,不僅能提高跨組織間需求理解的一致性,更可有效降低敏感資訊外洩的風險。研究貢獻在於將協調理論應用於軟體需求變更的跨組織合作場域,提供了一套可操作的協調流程設計模式,並提出明確的應用建議,協助資訊系統供應商平衡知識分享與資訊保護的雙重要求,為未來相關領域之研究提供理論基礎與實務參考依據。;Requirement changes are a common and often unavoidable part of software development projects. When cross-organizational collaboration is involved, knowledge transfer and information protection become increasingly complex. This study explores how an information system provider can effectively manage inter-organizational knowledge transfer during software requirement changes while safeguarding core technologies and business confidentiality, thereby reducing rework and communication costs caused by ambiguous requirements.Using Coordination Theory as the analytical framework, the study focuses on four mechanisms: managing shared resources, producer-consumer relationships, synchronization constraints, and task decomposition. Based on these, a structured coordination model is developed. An exploratory case study was conducted on a Manufacturing Execution System (MES) project by an IT company. Semi-structured interviews and key performance indicator (KPI) analysis were used to assess the impact of the coordination mechanisms on knowledge flow and information security. The results show that structured requirement forms, clear technical specifications, and strict access controls not only improve consistency in requirement understanding but also reduce the risk of sensitive data leakage.This study contributes by applying Coordination Theory to cross-organizational software requirement change processes, offering a practical coordination model and actionable recommendations. It supports system providers in balancing knowledge sharing with information protection and provides theoretical and practical insights for future research.