環境對企業經營的績效有相當大的影響，環境中又以任務環境對企業的影響最直接。這些任務環境個體的穩定性、資源多寡、單約或複雜等均對企業組織結構之分工、集權程度、規章制度等有所關聯，進而影響企業經營之績效。 目前台灣製造業中之各企業所面臨之任務環境在近幾年已呈變化，例如從較穩定邁向較為動態、資源趨向稀少、環境從單純向複雜；為因應環境的改變，企業的組織結構亦經一番調整，以求能與任務環境有最好的搭配，追求組織效能的提昇。本研究主要在探討我國企業面對不同的任務環境，採用何種組織結構，而其效能如何。 本研究是以民國79~82 年之變化作縱斷面的分析，研究任務環境、組織結構與組織效能這三大變數間的關係。其中任務環境個體是以供應商、經銷商或客戶、競爭廠商、金融機構為研究對象，探討此四者之環境三構面(包容性、複雜性、變動性)的變化；組織結構是採正式化、集權化、複雜化三構面來衡量；組織效能分二方面：一是財務性效能指標，以銷售成長率(SGR)與投資報酬率(ROI) 為代表，一是非財務性效能指標標，以彈性－適應能力來衡量。 本研究之研究方法係採結構性問卷調查訪問法，研究對象是台灣地區所有的製造業，採便利抽樣方式，將問卷寄達各企業負責人或高階主管，並針對部分廠商進行深度訪談。訪談及問卷回收之資料，以SAS 套裝軟體為分析之工具，分析的方法則以t 檢定和變異數分析為主。 研究結果有以下幾點發現： 1. 任務環境趨於有利時，企業組織結構之正式化程度增高，複雜化程度亦增加，唯集權化程度無顯著差異。反之，任務環境趨於不利時，企業組織結構之正式化、複雜化程度降低，集權化程度無顯著差異。 2. 任務環境之包容性、複雜性分別與組織結構之正式化、複雜化程度都有顯著差異，但與集權化程度無顯著差異，任務環境之變動性對組織結構正式化、集權化、複雜化程度三者皆無顯著差異。 3. 任務環境趨於有利時，財務效能明顯地較高，而彈性－適應能力也與任務環境之有利呈正相關；所以總效能亦與環境的變動呈同方向之反應，足見任務環境與組織效能二者間有顯著相關。 4. 組織結構的調整，其結果立即反應在組織的效能上，特別是在彈性－適應能力指標上；任務環境變動則與財務效能有顯著的相關。但任務環境、組織結構的配合與組織效能的差異卻不顯著。 5. 由迴歸分析得到製造業整體之逐步迴歸方程式如下： Y = -1.897020 + 0.171453X1 + 0.110319X2 + 0.303458C3 其中 Y = 財務效能 X1 = 任務環境包容性 X2 = 任務環境變動性 X3 = 組織結構複雜化程度 由此逐步迴歸方程式可得知：財務效能分別受任務環境與組織結構的影響，但不受任務環境、組織結構交互作用的影響。 以逐步迴歸分析可知，對中小企業之財務效能最有解釋力的三個變數為：任務環境包容性、組織結構複雜化與正式化程度。對中大企業之財務效能最有解釋力的變數為：任務環境包容性。 所得之迴歸方程式均顯示：任務環境包容性在不同規模的企業與整體製造業都有解釋力。所以任務環境包容性對效能而言是最重要的一項解釋變數。

Managing a business has been largely affected by the changing environment around the business. In details, environment can be classified into two major parts: one is direct environment and the other is indirect environment. Direct environment plays a vital role in running business because business must make decisions after considering the effects of organizational environment. And organization structure－formalization, complexity, centralization－is also having much to do with the performance of the business. Thus, the pivotal emphasis of this study is concerned with how the task environments and organization structure affect the organizational effectiveness. In recent years, the task environments of Taiwan’s businesses are facing enormous changes such as available resources are getting more and more scarcity and faced environments also become more complex and dynamic. This study takes the viewpoint of dynamic to deal with the situation that businesses in Taiwan should take what organization structure under a turbulent environment and how the organizational effectiveness is. Finally our objectives in this study are to understand why small and medium businesses in Taiwan get so well. Through a series of personal interview、mail survey and statistics analysis, this study concluded the following findings: (1) When task environments tend to advantage to a business, the organization structure becomes more formal and complex, but centralization is still the same. (2) When task environments become advatage to a bussiness, the performance of financial and nonfinancial is good. In this study nonfinancial performance includes flexibility and the speed of adjustment. (3) From the results of the study, we know centralization is having no change to small and medium businesses in Taiwan. Consequently, if businesses adequently adjust organization in formalization and complexity, they will have a good performance. (4) The interaction between task environments and organization structure is not significant to organizational effectiveness. (5) Adjusting organizational structure will difectly respond to organizational effectiveness. And the changing task environments affect directly to financial performance.