隨著網際網路及行動裝置的普及，全球雲端服務的市場規模持續成長，而台灣雲端服務市場的採用率也逐漸上升，台灣中小企業佔國內企業比例高達90%以上，由於中小企業資金及資源有限的情況下，購買套裝軟體會造成中小企業成本支出增加，台灣雲端服務業者將現有的商用套裝軟體服務內容拆解成各個不同的服務產品，將各功能模組開發為雲端服務，以預算不足但有需求的中小企業或微型企業為主要使用對象進行推廣。
目前台灣雲端服務處於初期，近年雲端服務的相關研究多著重於探討雲端服務技術效率面及定價策略面，而探討使用者對SaaS廠商所提供的服務品質議題相對較少，因此本研究透過問卷調查，來瞭解台灣中小企業SaaS使用者目前的使用狀況，得知使用者對SaaS所期望的服務水準與所重視的服務面向，使得SaaS廠商能作為經營策略上的建議及SaaS廠商未來改善方針指標。基於資源基礎觀點，企業採用資訊科技的動機往往是為了降低成本支出並增加工作效率，因此本研究透過使用者滿意度及組織績效來衡量採用資訊科技的價值，探討中小企業採用SaaS是否為組織帶來正向績效影響。
本研究以全國中小企業為母體發放問卷，共回收382份有效問卷，針對有使用SaaS的288位填答者進行結構方程模式分析，分析結果顯示關係性、回應性、可靠性、靈活性、功能性及安全性對SaaS服務品質有顯著影響，而SaaS服務品質對使用者滿意度及組織績效產生正向影響，使用者滿意度對於組織績效亦有正向影響。本研究最後亦針對研究貢獻、限制與未來研究方向進行說明。

As the penetration of Internet and popularity of mobile devices increasing, global cloud services market continues to grow, while in Taiwan the adopting rates of cloud computing services market also grow gradually. In Taiwan, the ratio of small and medium size enterprises (SMEs) to domestic enterprises is greater than 90 percent. Purchasing software packages would cause the capital expenditure increases for SMEs, which have limited resources. In order to sell to SMEs and micro-enterprises which have high demand and limited budget, Taiwan's cloud service providers split the commercial software packages into individual service offering, and develop each functional module to cloud services.
Currently Taiwan’s cloud services market is on the early stage of development, recent studies of cloud computing mostly focus on its technical performance and economic benefits. In contrast, only a few researches discuss the topic of service quality of SaaS. Therefore, to know user’s expectation of SaaS service levels and importance of each service factor, this study explores the Taiwan's SMEs users’ current usage of SaaS through questionnaires, and then gives recommendations of business strategy for marketing SaaS as well as the direction for service improvement. According to the resource-based view, the motivation of adopting information technology is to reduce cost and to improve work efficiency. This study measures the value of information technology through the user satisfaction, and discusses whether adopting SaaS of SMEs has positive effects on the performance.
The population of this study is composed of Taiwan’s SMEs, and we collected 382 effective questionnaires as random samples. This study uses structural equation modeling technique to analyze those 288 samples for which the corresponded have used SaaS. The findings show that rapport, responsiveness, reliability, flexibility and security are significantly related to SaaS service quality. Moreover, service quality and user satisfaction have positive impact on organizational performance. Finally, we discuss the contributions, limitations and future research directions of this study.

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