資訊科技被認為是企業管理之基礎。資訊科技的有效運用,可以為企業取得或維持競爭優勢。藉由資訊科技運用,可協助企業執行服務創新,加強企業的核心競爭力,聯繫企業的策略。隨著資訊科技進步和世代變遷,舊有的資訊系統常常不符合使用,造成企業競爭力下降。資訊系統再造對於對於企業競爭力的提升的重要性不可言喻,但是往往企業在進行系統再造,卻不如預期或失敗比例過高。 本研究以個案分析,主要在了解個案公司進行CIM資訊系統再造的背景、預期的目標、系統再造時前後的差異。並且了解個案公司在進行CIM資訊系統再造時的情況及探討其所遭遇的問題,以及CIM資訊系統再造工程後所產生的效益。 本研究發現企業在進行資訊系統再造,明確的系統再造目標,良好的溝通協調,完整的教育訓練,資訊系統的最佳典範,新系統上線的品質,組織成員的參與和高階主管的支持,都有助於系統再造的成功。本研究最後並提出實務建議與管理意涵供後續研究者與企業參考。Information technology is considered as foundation of enterprise management. It is a mean of how to better utilize technology of Information application to acquire and maintain competitive advantage in a company and how to facilitate service innovation into execution to enhance enterprise core competitive. Through technology revolution, a company needs to catch up with new technology to remain competitiveness in the industry. The re-engineering of Information system is a vital process to enhance enterprise competitiveness but it often easier failure in the end or not as expected when enterprise conduct IT system re-engineering. The purpose of this study is to understand background of CIM system re-engineering, project goal, AS-IS and TO-BE of CIM system. Furthermore, to understand how to proceed CIM system re-engineering project, issue analysis and situation simulation. Finally, benefit and cost-effective of CIM system re-engineering. After research, this study found the Critical Success Factor (CSF) of IT System re-engineer with clear objectives, well communication channels, consolidation training for end user, best practice of IT system, system quality, participation of key person and superior’s support. Those are all key factors to ensure re-engineer turn out successfully. Managerial implications were proposed at the end of this study.