服務型智慧政府是台灣正在追求的目標，亦是當今世界先進國家數位轉型的重點。政府數位轉型新趨勢引起產官學界廣泛討論，但國內對於策略校準與服務型智慧政府績效的關聯，以及策略校準作用於政府績效，資訊科技治理所扮演的角色等方面，研究尚不多。本文使用量化研究探討服務型智慧政府績效、策略校準與資訊科技治理三者間影響關係。研究表明，績效與策略校準間的正向關係都得到驗證，但這兩者卻未受到資訊科技治理調節影響。顯示國內資訊科技治理對資訊化由校準到績效的影響角色未受到認同。這與先進國家愈來愈重視資訊科技治理的情況有些不同。因此，希望研究結果對台灣服務型智慧政府有些啟發，未來國內發展資訊化能更重視資訊科技治理的角色。 The Taiwanese government promotes service-oriented smart government. Such digital transformation is also the current focus in other advanced countries. This trend has sparked extensive discussion in industry, government, and academia. However, little research in Taiwan has studied the correlation between strategic alignment and service-oriented smart government performance, role of strategic alignment in government performance, or moderating role of IT governance. This study quantitatively investigates the correlation between service-oriented smart government performance and strategic alignment as moderated by IT governance. This study has demonstrated the positive relationship between performance and strategic alignment. However, the moderating effect of IT governance has not been verified. This indicates that the Taiwanese government has likely not paid much attention to the role of IT governance in the effect of alignment on performance for its informatization. This research finding is somewhat different from a situation where advanced countries are increasingly focusing on IT governance. The study's results will contribute to the development of Taiwan's service-oriented smart government. Future domestic development of informatization must consider the role of IT governance.