德國為下個世代建立產業發展政策，為此建立工業4.0的開端。然而，朝向工業4.0的路徑中，必須歷經數位轉型。但企業朝向數位轉型遇到的困境，如公司對工業4.0缺乏方向，最重要的是企業無法評估自身公司的能力。在此困境下，企業須先對自身評估企業的工業4.0的成熟度，再透過與目標相比，明確了解公司目前身處何種程度以及需加強哪些構面。本研究沿用Puchan , Krischke 與Jun-Der Leu於2019年01月16天下雜誌665期，台灣地區製造業的工業4.0現況調查之問卷，工業4.0的成熟度分為五個構面﹕策略、組織、數位化聯結、數位化工廠、數位化服務，其中策略與組織視為數位化管理構面，數位化聯結、數位化工廠、數位化服務為數位化工程構面。財務績效構面下包括毛利率、資本生產力及人均產值。財務績效是一個反應企業是否達到經濟目標的指標，在新技術的導入下，加上前述工業4.0本身的特性，進行生產優化的結果是否能真實提升財務績效，為多數企業關注的課題。本研究透過結構方程模型(Structural equation modeling, SEM)，對其分析數位化管理面與數位化工程如何影響財務績效，以及兩者如何相輔相成。本研究提出三個假設，假設一為數位化管理構面對財務績效有正向影響。假設二為數位化工程主構面對財務績效有顯著正向影響，假設三為數位化管理主構面對數位化工程構面有顯著正向影響。由經濟意涵而言，若持續精機器設備至最佳，將無法有效提升財務績效，必須考量策略及組織構面如抗拒變革、員工參與等因素，搭配數位化管理面向才能使財務績效提升。若是企業內部數位化管理構面越成熟，數位化工程構面越成熟，即考慮管理面向越全面，員工抗拒變革程度越小，將更容易導入新的機器設備。

To develop the policy of economics for the next generation, Germany government published the industry 4.0 guild with enterprise and non-governmental organization. To the path to industry 4.0, company needed to perform digital transformation. The dilemmas were company didn’t know the goal or the strategy were correct or not. Even if company wasn’t know the benefit and the expense. Most important was company can’t measure the capability of industry 4.0 by itself. Therefore, company need to measure the capability of industry 4.0 by itself and then compare the current situation with goal that company know which dimensions should be improved. This study is based on the results of a study conducted by Puchan, Krischke and Jun-Der Leu on 01/01/2019. The questionnaire of the survey on the current status of Industry 4.0 in Taiwan's regional manufacturing industry was published in Magazine, Issue 665, September 16, 2012. The maturity level of industry 4.0 were combined with five dimensions：strategy, organization, digital connection, digital service and digital factory. Our study defined strategy and organization as digital management aspect and defined digital connection, digital service and digital factory as digital engineering aspect. The financial performance aspect included gross margin, capital productivity and output per capital. Three assumptions are made in this study. The study used the structural equation model (SEM) method to analyze how the digital management aspect and digital engineering aspect affect financial performance aspect. There are three Hypothesis in this study. The results of the study show that Hypothesis 1 and 3 are valid. Assumption 2 does not hold. If company always improved the machine or software in the factory that can’t be build up the financial performance, company should be considered the strategy and organization such as reinforce or participation.

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