近年來,電子商務(E-Commerce, EC)在極短的時間內大起大落,人們不禁對於網路經濟產生了空前的質疑。然而許多研究指出EC是未來的趨勢,企業若無法適時轉型將會逐漸被競爭市場淘汰。本研究目的即在探討這樣的環境下企業電子商務的實施現況,以及其所面臨的衝擊組織流程改造與EC成功的關係。 本研究採用問卷調查和個案探討方式進行,研究對象為台灣前1000大企業,針對「組織」、「人力資源」與「資訊科技」三大構面進行探討並驗證流程改造對企業導入電子商務的關係與影響。最後以財務性、作業性與組織性三大績效評估指標,來衡量企業是否能透過流程改造成功經營電子商務,達到大幅提昇整體績效的目標。藉此亦呼籲電子商務回歸經營本質,企業應從根本思考其核心競爭力、重新設計企業流程,以協助提昇企業整體競爭力、永續經營! Electronic commerce has been widely applied in many organizations. Even after severe setback of dot-com industry, researchers still emphasize e-commerce as an important element in companies’ pursuit of competitive advantage. The Internet’s innovative application often plays an essential role of transforming a business. Hence, in this study we analyze the impact of Business Process Reengineering (BPR) and the performance of e-commerce. Questionnaires are developed based on organizations, human resource management, and information technology and sent to the 1000 largest enterprises in Taiwan. The findings show that companies should redesign the processes before adopting the e-commerce.