雲端運算為近年來新興的熱門話題，強調只要透過網路就可以讓使用者依據實際需求彈性地使用計算資源並按照使用量的多寡計費。許多研究報告認為這種將計算、儲存資源以服務形式提供給使用者的租用模式，將有助於節省資訊投資成本而備受企業主矚目；除了節省成本誘因之外，採用雲端運算服務後可能衍生資訊安全、保密的疑慮，也是大家所關注的焦點，因此使用者如何於採用雲端運算服務的決策過程中取得利弊的平衡點相當重要。 本研究將以企業使用者的觀點，探討影響其使用雲端運算服務的決定因素內涵，範疇侷限於台灣的進出口業者。研究根據過去文獻資料，彙整出五個影響使用者決策因素的構面：知覺效益、安全與信任、創新認同程度、知覺有用性以及知覺易用性，並以問卷調查方式進一步瞭解影響企業使用決策的因素；經由問卷調查的結果發現，上述考量構面足以解釋台灣進出口業者使用雲端服務意願百分之六十的變異，而其中影響業者使用意願程度最高的因素為知覺有用性。 / Cloud computing which emphasizes cloud users can elastically leverage computing resources on demand through the internet has recently become a hot issue. Many studies claimed that this rental model of providing storage resources as a service to users would be good for business to save the cost of investing in information technology which attracts lots of business owners. On the other hand, adoption of cloud computing service may arise several concerns like data security, service reliability and so on. In all, it is really hard to strike a balance during the decision-making process whether should business adopt cloud services. In this research, we explored the determinants of using cloud service form business users’ viewpoints which limited to the import/export industry in Taiwan. Based on past literature, we adopted five dimensions in decision-making: perceived benefits, security and trust, recognition of innovation, perceived usefulness and perceived ease of use. Investigating the findings through questionnaire survey, we found that the above dimensions can explain 60% variation of the causes of adopting cloud services to business users and the most sufficient impact factor is perceived usefulness.