企業策略聯盟在現今商業活動中是非常普遍的現象，是企業維持競爭優勢上的一個很重要的方式。一個成功的企業聯盟可以幫助企業組織從外部搜尋到優良的合作對象，從聯盟夥伴或取道優良的資源與技能，透過協調整合出良好的策略與商業行動，也學習到比競爭者更熟練的經驗。
在過去的研究文獻討論中大都以網絡的觀點來討論對企業財務績效的影響，特別是採用「來源─定位─績效」的結構理論說明聯盟導向是如何影響組織財務績效，其中本研究認為聯盟導向是能夠提升低成本優勢和差異化優勢。
本研究透過問卷調查，總共寄送問卷1000份，回收有效問卷85份，並以SPSS統計方法來進行假說驗證和分析。
本研究經實證後發現(1)聯盟導向並不一定能有效地正向提升低成本優勢(2)聯盟導向能正向地提升差異化優勢(3)低成本優勢和差異化優勢都能正向地提升企業財務績效(4)差異化優勢比低成本優勢更能正向地提升企業財務績效，因此本研究認為企業在維持和提升低成本優勢的同時，提升企業本身的差異化優勢，更能提升企業的財務績效。
Strategic Alliance is a very common phenomenon in today's business activities, is the enterprises to maintain a competitive advantage is a very important way. A successful business alliances can help organizations find from the outside to the excellent cooperation partners from alliance partners or via excellent resources and skills, through good coordination and integration strategy and business operations, but also learn to be more skilled than the competition experience .
In the research literature in the past most of the discussion in networking to discuss the impact on corporate financial performance, less competitive perspective to the discussion, this study more in-depth perspective of competitive alliance guide to explore the effect of the financial performance of the organization, especially the use of "source ─ positioning ─ performance" structure theory explain how it affects the alliance guide the organization's financial performance, which this study suggests that the Union is able to enhance the cost-oriented advantages and differentiation advantages.
This study through questionnaires to Taiwanese electronics manufacturing firms as a sampling target, sending a total of 1000 questionnaires were returned 85 valid questionnaires, and SPSS statistical methods hypotheses were verified and analyzed.
In this study, after empirical findings (1) alliance orientation does not necessarily effective in elevating the low-cost advantage (2) alliance orientation can positively enhance the differentiation advantage (3) low-cost and differentiation advantages can forward enhance corporate financial performance (4) differential advantage more positively enhance financial performance than the low-cost advantage, therefore, this study suggests that companies maintain and promote low-cost advantages, enhance their own differential advantage, more enhance the company's financial performance.
