為了提升雲端安全,企業可透過推動一套完善的雲端治理(Cloud Governance)機制來解決並改善在雲端服務中所產生的問題,消除資安管理疑慮,讓使用者對網路服務供應商的資訊安全管理產生信心,並且提升公司績效。因此,本研究主要探討企業執行雲端治理對公司績效之影響。以「雲端治理框架」為主軸,從使用者之角度,審視企業執行雲端治理後創造公司績效之認同程度。本研究採用問卷調查法,依據所得資料進行統計分析,研究結果發現,受訪者認為企業實施雲端治理機制後對於公司績效之影響,在「策略面」、「管理面」與「適法面」三個構面皆為正相關且達顯著差異,表示能替公司創造效益。而「風險面」為負相關且未達顯著差異。 In order to enhance Cloud Security,enterprises may set up a cloud governance mechanism. With good cloud governance, it will solve and improve cloud services problems, eliminate the concerns of information security management, let users have confidence on the information security management by Internet service provider, and eventually, enhance the firm performance.Therefore, this study focuses on the impact of implementation of Cloud Governance on firm performance. In order to measure the impact of cloud governance on firm performance, from the user's point of view, the study created questionnaires and sent to cloud service users. The results show that good cloud governance has a positive impact on firm performance. For "Strategic Dimension","Management Dimension" and"Legality Dimension", they all have significantly positive impact on firm performance, while the"Risk Dimension" does not have significantly impact on firm performance.