本研究旨在探討數位轉型程度與企業績效之間的關係，選取台灣TFT-LCD面板產業中具有代表性的I公司為研究對象。透過訪談及次級資料蒐集，衡量I公司品質中心各部門在數位轉型推動下的實際成效。研究設定數位轉型程度指標，包括部門AI訓練完成比例、專案完成數量及IT系統使用程度；績效則以部門效率、價值創造與專案完成數為衡量依據。經迴歸分析結果顯示，數位轉型專案完成數與部門績效呈現顯著正向關係（p=0.001），部門AI訓練完成比例對績效亦有正向影響但未達顯著水準（p=0.221），而IT系統使用程度對績效影響微弱。進一步分析不同系統類型後發現，具備決策運算功能的系統對績效具有顯著正向貢獻。研究結果建議，企業應聚焦數位專案推動及高階數位工具運用，並重視人才培訓與任務適配，以達成數位轉型效益及提升企業績效。

This study explores This dissertation explores the relationship between the degree of digital transformation (DT) and corporate performance, with a particular focus on a representative Taiwanese TFT-LCD company (referred to as Company I). The research seeks to understand how different aspects of digital transformation contribute to operational and strategic performance outcomes. Through a mixed-methods approach that combines semi-structured interviews with secondary data analysis, this study investigates the impact of DT initiatives within the quality management divisions of Company I. The study examines how digitalization—measured by AI training, digital project implementation, and IT system usage—affects departmental efficiency, value creation, and project success.

陳怡如，（2019），我國數位經濟範疇定義與產出衡量之研究，國立成功大學經濟研究所碩士論文。
張逸翔，（2022），員工數位能力、數位賦能與組織績效關聯性之研究—以數位轉型企業為例，國立成功大學創意產業設計研究所碩士論文。
詹文男，（2019），數位轉型：企業價值重塑與營運模式創新，能力雜誌，769，32-35。
歐宜佩 & 陳信宏，(2018)，近期數位轉型發展趨勢之觀察，經濟前瞻，178，94-99。
Bititci, U. S., Garengo, P., Dörfler, L., & Nudurupati, S. (2015). Performance measurement: Challenges for tomorrow. International Journal of Management Reviews, 17(3), 305–320.
Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Harvard Business School Press.
Li, Y., & Shang, H. (2020). Service Quality, Perceived Value, and Citizens' Continuous-Use Intention regarding E-government: Empirical Evidence from China. Information & Management, 57, 103-197
Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design: A literature review and research agenda. International Journal of Operations & Production Management, 15(4), 80–116.
Venkatraman, N., & Ramanujam, V. (1986). Measurement of business performance in strategy research: A comparison of approaches. Academy of Management Review, 11(4), 801–814
Vial, G. (2019). Understanding digital transformation: A review and a research agenda. Journal of Strategic Information Systems, 28(2), 118–144
Westerman, G., Bonnet, D., & McAfee, A. (2014). Leading Digital: Turning Technology into Business Transformation. Boston, MA: Harvard Business Review Press.
Yin, R. K. (2018). Case study research and applications： Design and methods. SAGE Publications
熊毅晰 ＆ 張育瑄，（2019），《台灣企業數位轉型調查》報告發布：多數台企只顧「數位化」而未達「數位轉型」，哈佛商業評論，取自https://www.hbrtaiwan.com/article_content.aspx?a=2082
Chanias, C., Myers, G. M., & Kourdi, I. (2019). Digital transformation: A practical guide to digital maturity. Capgemini Research Institute. Retrieved from https://www.capgemini.com/wp-content/uploads/2019/07/Digital-Transformation_A-practical-guide-to-digital-maturity.pdf
Fitzgerald, M., Kruschwitz, N., Bonnet, D., & Westerman, G. (2013). Embracing digital technology: A new strategic imperative. MIT Sloan Management Review and Capgemini Consulting. Retrieved from https://www.capgemini.com/wp-content/uploads/2017/07/Embracing_Digital_Technology_A_New_Strategic_Imperative.pdf
Gartne. (2020). Digital business transformation. Retrieved from https://www.gartner.com/en/information-technology/glossary/digital-business-transformation
OECD. (2019). OECD Digital Economy Outlook 2019. Retrieved from https://doi.org/10.1787/2adb68ab-en
Westerman, G., Bonnet, D., & McAfee, A. (2011). The digital advantage: How digital leaders outperform their peers in every industry. MIT Center for Digital Business and Capgemini Consulting. Retrieved from https://www.capgemini.com/wpcontent/uploads/2017/07/The_Digital_Advantage_How_Digital_Leaders_Outperform_their_Peers_in_Every_Industry.pdf