本文探討企業特質與經營策略配適時，對於經營績效之影響。依據文獻將企業特質分為保守型與積極型二種類型，經營策略分為成本領導與差異化策略。根據內容分析法及歐式距離的計算分析結果，顯示保守特質且採用成本領導策略之企業績效優於保守特質且採用差異化策略之企業，積極特質且採用差異化策略之企業績效優於積極特質且採用成本領導策略之企業。意即當企業特質與經營策略二者配適時，績效優於企業特質與經營策略無法配適的企業。
再依總資產為調節變數，觀察總資產大小對於配適程度影響績效的差異性。不區分資產大小及大企業二種模式的迴歸結果皆不顯著，但小企業模式中，整體解釋能力達47.8%，P值已達到顯著。表示當小企業越能達到特質與策略的配適，績效越佳。
企業經營過程中不斷受到外部經濟環境的影響，資源有限需謹慎選擇策略，策略的實施對於績效具有關鍵性的影響（Gyampah & Acquaah，2008），因此企業必須先了解本身的特性與能力，謹慎認真地選擇適合的策略方向並徹底執行。

This paper examines the role of fitness between the characteristics and the strategies of enterprises, and their influences on firm performance. In this study, the enterprise characteristics are divided into two types: conservative and positive. The operational strategies was categorized into cost leadership strategies and positive differential strategies. The result was obtained by content analysis and calculating Euclidean distance. It shows that conservative firms pursuing cost leadership strategy acquires better profit than conservative firms pursuing differentiation strategy does, and positive firms pursuing differentiation strategy acquire better profit than positive firms pursuing cost leadership strategy. It means that enterprises will achieve better performance when their characteristics and strategy are matched.

In order to observe the influence of fit between characteristics and strategy on firm performance, total assets is used as adjustment variables in this study. Here are three models: total asset, large enterprises, and small enterprises. The results are not significant in the model of total assets and large enterprises. However, in the model of small enterprises, the R- squared is 47.8% and P-value is significant. According to the results of comparing the asset sizes of enterprises, the small enterprises model shows better manifestation as long as their characteristics and strategies are matched.

The processes of business operations are influenced by external economical factors. Because resources are limited, choices of strategies should be made judiciously. Besides, strategic implementation plays a critical role on firm performance （Gyampah & Acquaah，2008）. Therefore, the firm, firstly, must know what their characteristics and capabilities are, and then, select the strategies carefully and executed them thoroughly.

摘 要 I
Abstract II
誌 謝 III
目錄 IV
圖目錄 V
表目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構 4
第二章 文獻回顧 6
第一節 企業特質 6
第二節 經營策略 9
第三節 配適策略 17
第四節 小結 26
第三章 研究方法 28
第一節 研究模型 28
第二節 內容分析法 31
第三節 資料來源 33
第四節 配適與迴歸模型 34
第四章 研究結果 36
第一節 敘述性統計分析 36
第二節 配適驗証過程 41
第三節 迴歸結果 44
第五章 結論與建議 47
第一節 結論與建議 47
第二節 研究限制 49
參考文獻 51

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