隨著全球數位科技技術的快速發展，台灣企業在面臨國內外競爭壓力下，雙軸轉型的重要性日益增強。雙軸轉型不僅能降低導入成本，還能幫助企業邁向淨零排放，實現數位與綠色轉型的雙效合一。本研究旨在探討影響台灣企業實現雙軸轉型的關鍵因素，採用人員、流程、科技與環境四個構面進行分析。

本研究採用問卷調查法，回收212份有效回覆並進行分析。研究結果顯示，人員構面對於突破式雙軸轉型以及漸進式雙軸轉型並無直接影響，流程構面降低採用漸進式雙軸轉型，科技構面都影響突破式雙軸轉型以及漸進式雙軸轉型，而環境構面影響突破式雙軸轉型，並且企業採用突破式雙軸轉型和漸進式雙軸轉型後在平衡計分卡的績效上都會有所成長。

As global digital technology rapidly advances, the importance of twin transition for Taiwanese enterprises is increasingly recognized amidst domestic and international competition pressures. Twin transition not only reduces implementation costs but also helps companies move towards net-zero emissions, achieving the dual effect of digital and green transformation. This study aims to explore the key factors influencing Taiwanese enterprises in achieving twin transition, analyzing four dimensions: people, processes, technology, and environment.
This research employed a questionnaire survey method, collecting and analyzing 212 valid responses. The results indicate that the people dimension does not directly impact explorative or exploitative twin transition. The process dimension reduces the adoption of exploitative twin transition. The technology dimension affects both explorative and exploitative twin transitions, while the environment dimension influences explorative twin transition. Additionally, enterprises adopting either explorative or exploitative twin transition show performance growth in the balanced scorecard.

論文審定書 ........................................................................................................................ i
摘要 ................................................................................................................................... ii
Abstract ............................................................................................................................. iii
圖 次 .............................................................................................................................. vi
表 次 ............................................................................................................................. vii
第一章 緒論 ................................................................................................................... 1
第一節 研究背景與動機 ........................................................................................... 1
第二節 研究問題與目的 ........................................................................................... 5
第三節 研究流程 ....................................................................................................... 6
第二章 文獻探討 ............................................................................................................. 8
第一節 雙軸轉型 ....................................................................................................... 8
第二節 突破式轉型與漸進式轉型 ........................................................................... 8
第三節 人員－流程－科技架構 ............................................................................. 10
第四節 平衡計分卡 ................................................................................................ 12
第三章 研究架構與方法 ............................................................................................... 15
第一節 研究模型 ..................................................................................................... 15
第二節 研究假說 ..................................................................................................... 16
第三節 操作型定義 ................................................................................................. 29
第四節 研究方法 ..................................................................................................... 30
第四章 資料分析結果 ................................................................................................... 36
第一節 樣本背景資料分析 ...................................................................................... 36
第二節 測量模式分析 .............................................................................................. 39
第三節 研究假說檢定 .............................................................................................. 52
第五章 結論與建議 ....................................................................................................... 56
第一節 研究結果與討論 .......................................................................................... 56
第二節 學術貢獻 ...................................................................................................... 59
第三節 實務貢獻 ...................................................................................................... 59
第四節 研究限制與未來研究方向 .......................................................................... 60
參考文獻 ......................................................................................................................... 61
附錄 本研究正式問卷 ................................................................................................... 76

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