隨著資訊科技(IT)的快速發展，「網際網路」不僅融入了人們的生活，同時也顛覆了傳統實體世界中的商業模式。科技的便利性同時也帶來後遺症，身處真實又虛幻的世界中，在正式與非正式的人際互動上，產生信任的問題。本研究藉由個案公司的深度訪談，探討虛擬組織的特性及信任關係產生之因素。發現虛擬組織可能由不同領域、不同專業背景企業因特定任務、目標市場而結合，不具特定形式，具彈性，且運用資訊通訊科技進行溝通協調，並依賴信任起步，維持績效。
虛擬組織之策略性觀念比形式上的結構性組織重要而且虛擬組織的信任關係比策略聯盟更為密切且更有深度。虛擬組織要建立穩固的信任關係，必須事先作好評估，並且制定合作各方能夠接受的規範，建立學習型的組織，不但學習新的科技，同時也要學習互相尊重對方的組織文化。組織成員需要相互交流、開發、分享各自的專業能力，信守合作的承諾，密切的進行人員與技術的交流。合作關係的領導者更須主動協調虛擬組織成員，期待建立更強的信任關係。

Abstract
According to the fast expand of IT, Internet became the most important part of our daily life and changed the traditional commercial model of the physical world. The convenience of the IT also brought some side effect caused by the conflict between the reality and virtual activities. The issue of trust became a topic after the changes of interactive communication method caused by the prevailing of Internet. This study discusses the characteristics and the factors of trust relations between the virtual organizations by interviewing specific companies. Finding that the virtual organization can be a combination of different domain and industrial field by various mission in different target market. The virtual organization could be a flexible without specific structure and interactively communicate with each other by IT tools and system. The virtual organization can prevail and maintain the progress of the virtual organizational performance by means of the build of trust relationship.
The strategic concept of the virtual organizations is more important than a physical structure of the organization and contain more width than the strategic alliance. A virtual organization should evaluate and create a generally accepted norm to be a learning organization. Not only learning new technology but to learn how to mutually respect the organizational culture of each other. The member of a virtual organization need to communicate, develop, and share their own professional capacities by admittance to cooperation and strengthen of communication and development of technology. The leader also needs to play a coordinate role to strengthen a stronger trust relationship between virtual organization.

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