For the past decade, outsourcing of information systems (IS) functions in organizations has markedly increased. Accomplishing with the rapidly developing world of computer technology, outsourcing certainly plays the crucial role to improve the effectiveness and efficiency and upgrade the organization to a competitive level.Given the part or even all of its information services was handled by outsiders,it is imperative that IS managers must carefully considered outsourcing performance in the actual work settings when inspect the commitment for their IS functions. This study Pursued to identify a variety of clear and systematic indexes for IS community with regards to different organizational perspectives in Taiwan's large-scale enterprises. The results indicated that some characteristics, including evaluator's education degree, industry type, degree of outsourcing,frequency of outsourcing evaluation, communication with outsourcers, degree of evaluator's participation, significantly differed on the IS outsourcing performance indexes with regards to "organization strategic management", "system development and elasticity", "system operation management", "data security management", "resources planning", "user's satisfaction" "system's operating management", "information investment be nefit", "system's stability and suitability", "outsourcing operating cost", "IS department operation and management", respectively.