隨著網際網路的普及，電子商務開始蓬勃發展，而企業對企業間的電子商務更是被認為在未來會成為電子商務中最主要的部份。供應鏈管理為企業對企業間電子商務的應用之一，供應鏈管理其主要目的在使整個供應環節運用整合性的作業方式以及和諧式的經營理念，提供一個低成本、高效率、高彈性、以及能快速回應的競爭優勢。由於電子商務的發展，可以幫助公司減少供應商的數目及協助企業夥伴，電子商務和供應鏈管理的整合也正在改變企業的內部作業以促進彼此合作，運用電子商務整合產業上中下游的供應鏈管理將成為企業競爭利器。 　本研究透過實證研究的方式，實際用問卷調查國內的資訊產業，觀察其電子商務應用與供應鏈管理績效間的相關性，希冀透過本研究來瞭解電子商務應用程度的多寡是否會影響供應鏈管理的績效，並進而對企業提出更具體的建議。 　本研究的兩個主要目的為：(1)探討電子商務應用與供應鏈管理績效間的關係，(2)探討企業特性是否會對電子商務應用與供應鏈管理績效間的關係造成影響。從研究結果顯示出，電子商務應用與供應鏈管理績效間有顯著的正相關，在企業特性方面，研究結果發現組織的型態不會影響電子商務應用與供應鏈績效間的關係，但組織的規模則會影響電子商務應用與供應鏈績效間的關係。 / Along with the widespread use of Internet, E-commerce starts to expand prosperously. Business-to-Business (B-to-B) E-commerce is considered the most important part in the future E-commerce, and Supply Chain Management (SCM) is one of the applications in B-to-B E-commerce. The main purpose of SCM is to offer a low-cost, efficient, quick and flexible competitive advantage by the united operational method and the harmonious management concept for the whole supply segments. Owing to the development of E-commerce, it can help the company reduce the number of the suppliers and form an alliance among the business partners, when integrating E-commerce and SCM. It also will change the internal operation of industry to improve mutual cooperation of industries and become a competitive weapon for the business by the unification of up, middle and down streams of SCM through E-commerce. 　This research is to investigate the relation between applications of E-commerce and performance of SCM through empirical study by the practical questionnaire of Taiwan's information industry. Through the research, we hope to understand the influence of applications of E-commerce to the performance of SCM and to offer concrete suggestions for business enterprises. 　There are two main purposes in this study. Firstly, we want to study the relation between applications of E-commerce and performance of SCM. Secondly, we want to find out if the characteristics of the business enterprise will influence this relation. From our study, we find out that applications of E-commerce and performance of SCM are heavily related. We also find out the type of the business organization will not influence the relation between applications of E-commerce and performance of SCM, but the scale of the business organization will.

從網際網路的興起，導至許多的相關發展應運而生，一種新型態的數位經濟儼然形成，繼而起之的就是當紅的EC與EB的快速發展。目前許多企業組織紛紛走向走一潮流，在此一時代的大環境之下，企業們紛紛朝向策略性的組織聯盟來發展，他們意識到，唯有以合作性的策略聯盟才能更掌握競爭優勢。而電子化的交易市集，正是它們眼中最佳的追求目標，因為它能夠幫助企業們達成上述一連串相關的理念與願景。 　縱使電子交易市集(e-marketplace)的前景一片看好，但目前大部分採行電子商務應用的公司，多著重在電子交易／採購部分，未能重視流程處理，並且仍然處於競爭仍然大於合作的狀態，再者，供應鏈管理上相關活動如訂單、存貨管理等等亦未能融入其中；因此，為能夠使企業有效連結產銷體系，完整建立起全球運籌管理模式，並精確掌握市場需求變化、迅速無誤地撮合買賣及完成交易，故就目前電子商務及產業電子化發展的情況來說，融入了供應鏈管理機制的電子交易市集應該就是一有效可行的解決方案。 　目前供應鏈管理之最新發展的模式為CPFR（Collaborative, Planning, Forecasting and Replenishment）模式；此為一流程處理模式，主要強調供應鏈上協同合作流程(collaborative processes)的概念，以促進供應鏈上流程的處理效率，同時藉由成員之間的訊息分享(information sharing) 及整合性企業流程(co-managed)來獲得供應鏈管理之最佳績效。 　因此，若能夠在B2B(Business To Business)電子交易市集平台機制中，將CPFR的流程及服務整合入市集平台中，則將會使得企業在這一波產業電子化的浪潮中，更能夠掌握住競爭優勢，故本研究首先根據文獻整理，建立起具有整合效益之電子交易市集之平台架構；進而以協同合作此一運作機制，將CPFR 處理流程之解決方案整合至此交易平台內，以建構出一具有CPFR協同合作的交易平台模式，來描述整個產業電子化在整合供應鏈及交易市集策略運作方式與流程；最後，再針對建構模式中，進行模式各個構面及服務的定義，讓企業清楚的了解合作流程的真正效益及優勢。

在電子商務環境中，各種電子銀行通路可藉由網際網路及網頁技術與客戶直接溝通，電子支付通路因而更加暢通。在此衝擊下，行庫及企業對扮演跨組織系統中帳務性資料交換及清算角色的金融電子資料交換通路該何去何從？是本研究探討的重點。本研究由三個方向來探討「金融EDI通路發展的期待」，從六個考量因素來探討「網際網路衝擊的考量」。研究顯示「金融EDI通路發展的期待」與「網際網路衝擊的考量」卡方檢定列聯相關結果顯示：三個期待方向皆呈統計顯著性。「維持現狀」之期待與「行庫及企業本身的特性」、「發展網際網路應用的成本考量」、「發展網際網路應用的速度考量」具相關性。「結合方式」之期待與「發展網際網路應用的成本考量」具相關性。「完全取代」之期待與「發展網際網路應用的速度考量」具相關性。研究亦顯示在「發展網際網路應用的成本考量」上，若有妥善解決之道，則金融EDI用戶會傾向透過開放的網際網路資訊高速公路來連上專屬的金融EDI通路來作業，否則金融EDI用戶會傾向仍維持採用原來的專屬金融EDI通路。在「發展網際網路應用的速度考量」上若有妥善解決之道，則金融EDI用戶會傾向把在專屬網路上的EDI及金融EDI作業方式完全轉移到開放的網際網路上進行。否則金融EDI用戶會傾向仍維持採用原來的專屈金融EDI通路。本研究附帶探討在「行業別」對「網際網路衝擊的考量」各考量變異數分析及T檢定發現：金融機構比非金融機構重視發展網際網路應用的優勢考量、速度考量、及安全考量。而非金融機構則比金融機構重視發展網際網路應用的阻力考量及成本考量。而各項衝擊考量中有明顯差異之子項則可提供作為兩類機構在發展網際網路相關應用之考量重點。在「職稱別」對「網際網路衝擊的考量」各考量變異數分析及T檢定發現：資訊單位對網際網路衝擊的認知普遍高於業務單位，而各項衝擊考量中有明顯差異之子項則可提供作為雙方在進行網際網路相關之資訊化業務溝通的討論重點。本研究結果可提供金融EDI政策制定單位、金融EDI服務提供單位對金融EDI定位及後續功能發展方向之參考，也可提供使用金融EDI的行庫及企業在推動金融EDI作業時，對相關的考量因素能有較明確的認知。

無 / Attracted by the promise of greater market exposure and increase revenues, some firms have adopted B2B electronic market to expand international markets. However, do firms reap export performance benefits of increased extent of B2B electronic market? Besides, what accounts for different export performance, in other word, under what conditions, the extent of exporters’ B2B electronic market adoption will have positive effects on export performance? Drawing from resource based view; this study develops a conceptual framework which links the relationship between the extent of exporters’ B2B electronic market adoption and export performance. And then, analyzing the data collected from in-depth interview with managers in China, the study propose several propositions in the linkages between the adoption of B2B electronic market, market orientation, export commitment and export performance. The results concluded in the following statement. Firstly, the greater extent of usage of B2B electronic market, the better the exporters’ export performance. Furthermore, both market orientation and export commitment moderate the relationships between the extent of exporters’ B2B electronic market and export performance. Overall, we found that the greater the firm’s market orientation, the greater is the influence of B2B electronic market on export performance. Additionally, the greater the firm’s export commitment, the greater is the influence of B2B electronic market on export performance.

台灣B2C電子商務市場無疑已經突顯出越來越大的商機。在網際網路的世界裡，E-commerce平台的演進、社群網路的興起、智慧行動裝置及移動科技的出現帶給B2C電子商務平台的影響，及如何運用於紡織產業，是本研究的主要研究項目。 傳統紡織業市場中，布料商有群聚效應，雖然商家眾多，但市場規模太小、且涵蓋率過低。擺設空間有限，布料、產品種類繁雜，無法將所有產品上架，而且生產布料屬大量標準化規模生產，客製化的空間有限，容易產生大量存貨。因此，布料商和消費者之間產生許多資訊不對稱，消費者的需求往往未能被滿足。經由五力分析、電子商務、價值鏈管理、STP理論等文獻探討，以及紡織產業電子化、供應鏈管理實施情況之資料蒐集分析中，了解紡織產業電子化上下游合作廠商配合情形。 本研究提出紡織產業價值鏈管理B2C電子商務平台之構想，闡述B2C平台架構、內涵及功能、推動策略等。同時，以Hyperbola作為個案研究的對象，探討公司過去經營概況、市場地位，現有的B2B平台、以及顧客服務系統，對企業在B2C電子商務平台下之運作情形。分析發現B2C平台能簡化多對多的資訊連結，增加與下游品牌商及終端消費者的溝通，並有利於提供全球化的客戶服務、加速企業在市場中的反應能力。唯有綜合佈局，全面提升競爭力，才能突出重圍，再創台灣紡織產業新一波高峰。 / Taiwan's B2C e-commerce market has undoubtedly highlighted the growing business opportunities. In the world of Internet, E-commerce platform evolution, the increase rate of social networking, mobile devices, and smart phone technology to brings the impact of B2C e-commerce platform, and how used in the textile industry, is the main focus of this study. In the traditional textile market, the fabric suppliers have cluster effect, although many businesses, but the market is too small, and the coverage is too low. Display space is limited, fabrics, products include a wide variety, not all products can go into the market, and production of fabric is a large-scale standardized production with limited space for customized work, which can cause a large qty of leftover storage. Therefore, much misunderstanding and communication between fabric supplier and customers would occur, hence the needs of the customers cannot be satisfied. Through the five forces model, e-commerce, value chain management, STP theory literature review, and digitized textile industry, supply chain management implementation of data collection analysis, brings to understand how digitized textile industries in both upstream and downstream co operation together with the relevant vendors. This study proposes the textile industry value chain management concept of B2C e-commerce platform to explain the B2C platform architecture, content and function, and promote strategies. Meanwhile, the object of Hyperbola as a case study to explore the company's past operating profile, market position, the existing B2B platform, and customer service systems, B2C e-commerce platform for enterprises operating under the mentioned circumstances. B2C platform to simplify the analysis found many to many links to information, increase with the downstream end consumer brands and communication, and facilitate the provision of global customer service, accelerate enterprise in the market response. Only with comprehensive layout, enhancing competitiveness one can be ‘out-the-box’, thus a new peak of Taiwan's textile industry appears.

本研究針對移轉訂價制度在電子商務環境中是否產生適用上的問題、以及是否產生新型態的交易模式來進行探討，以了解現行之移轉訂價規範是否仍適用於電子商務環境。本研究首先透過文獻分析法與比較分析法，將電子商務移轉訂價相關之文獻加以整理與分析，了解移轉訂價在電子商務環境中所可能產生的適用問題，並比較各國對電子商務移轉訂價之態度與作法；接著根據電子商務的特性，提出跨國企業可能的電子商務移轉訂價交易模式。而後採用深入訪談法，針對可能的適用問題與可能的交易模式作為訪談主題，邀請五位產、官、學界之代表進行訪談，以了解實務面的觀點與處理方式，並改善本研究所提出之交易模式。 / 依據文獻彙整及訪談結果顯示，移轉訂價制度在電子商務環境下，仍應適用與傳統商務一致之常規交易原則。針對受控交易進行功能與風險分析，以找出合適之可比較對象並選定最適之移轉訂價方法，來判斷受控交易是否符合常規交易原則。此外，對於電子商務移轉訂價所可能產生的問題，包含可比較對象之找尋、移轉訂價方法之選擇、價值創造中心之決定、租稅天堂的運用、電子商務特性之影響、以及交易軌跡消失之疑慮等方面，皆不至於重大影響移轉訂價制度的運作；電子商務僅係提供另一道交易媒介，使得交易變得更有效率，並未改變受控交易之經濟實質與交易本質。因此，移轉訂價規範不論在傳統商務或電子商務的環境中，皆可一體適用，不因電子商務的加入而須加以改善或修正。 / To know if the existing transfer pricing guideline could still apply to the environment of electronic commerce or not, this study aims to inquire into related issues of the transfer pricing under e-commerce activities, including whether it will bring any possible problems or result in new transaction models or not. First of all, documentary analysis and comparative analysis are applied to compile and analyze the literature related to transfer pricing in e-commerce. It helps to understand possible problems that will occur when applying it in e-commerce and to compare the different ideas and manners of practicing transfer pricing in e-commerce between certain countries. Also, probable transaction models will be proposed according to the characteristics of e-commerce. Secondly, in-depth interviews are used to probe into transfer pricing in e-commerce activities more thoroughly. Possible problems and transaction models of application are the main theme of interviews, and five representatives from the industrial circle, the government, and the academia are the major interviewees of the study. The purpose of in-depth interview is to figure out perspectives and actions of the practical aspect and to improve the transaction models proposed by the study. / According to the results of literature review and interviews, even in e-commerce conditions, the transfer pricing guideline can also apply to the arm’s length principle, the same as the traditional commerce does. As for the function and risk analysis of controlled transaction, which helps to figure out comparable uncontrolled transaction and to decide on the proper transfer pricing methodologies, it is applied to judge if controlled transaction could comply with the arm’s length principle. As for the function and risk analysis of controlled transaction, which helps to figure out comparable uncontrolled subjects and to decide on the proper transfer pricing methodologies, it is applied to judge if controlled transaction could comply with the arm’s length principle. Furthermore, possible problems that would arise in the course of e-commerce transfer pricing, including a search for the comparable uncontrolled transaction, the adoption of transfer pricing methodologies, the decision of value creation center, the utilization of tax heavens, the effects of e-commerce characteristics, and doubts about disappearance of the transaction track, all have no great influences upon the operation of transfer pricing guideline. E-commerce provides another medium of exchange to make transactions more efficient without changing the financial essence and transaction quality. In a word, the transfer pricing guideline can both apply to traditional commerce and e-commerce conditions. It is not necessary to improve or adjust the transfer pricing guideline even when involving in the issue of e-commerce.

網際網路，已經成為今日休閒旅館業重要的行銷管道之一。旅遊相關產業也確實在電子商務領域中，交出了漂亮的成績單；在沒有履行合約、線上付款交易的壓力之下，飯店業者不僅更能加以善用電子商務的資源，同時也降低了許多相關的風險。 然而，調查結果顯示：大部分的知名飯店業者，無法提供給顧客一個滿意的網路消費經驗，漸漸地，這些顧客便被新加入的線上旅遊網站業者給搶走。這些新的旅遊網站業者，不但提供給顧客更優惠的價格，也提供了更完善的服務，並且紮實地掌握住了在網路平台上建立品牌的機會。同樣地，台灣的休閒旅遊業也面臨到相同的問題：易遊網（eztravel.com）及易飛網（ezfly.com）等等的線上旅行業者，搶走了許多原本為飯店業者的直接客戶；並且藉由線上通路的掌握，侵蝕了飯店業者原有的毛利。因此，飯店業者必須重新檢討、強化網站的整體架構規劃以及網路行銷的策略，才有籌碼與線上旅遊網站業者競爭。 本論文主要的研究目的：比較東方與西方頂級休閒旅館業者，在網路行銷策略上的優劣與差異。透過分析與評價這些飯店網站及其網路行銷策略，將可以參考、學習這些飯店網路行銷策略的優點、避免其缺點；對於台灣的旅館業者而言，這份研究也將會是一則非常有利的參考資訊。 為了這份研究調查，本論文建立了一個滿分為100分的評價制度，評比跨越三大類型（Boutique精美型、Five-star五星級、Super超級型）、分布三大洲（北美洲、歐洲、亞洲）的20家頂級休閒旅館。調查出來的結果令人瞠目結舌：位處亞洲的旅館，其中的兩家五星級旅館，分別名列於第四以及第五；四家超級型旅館當中，更有三家取得了前五名的排名。出乎人預料之外的是，在前五名的名單當中，我們找不到任何一家西方旅館的名字；只有在前十名的名單上，才終於見到三家精美型的西方旅館上榜。 這份調查的結果意味著，整體而言，雖然西方的超級休閒旅館目前在網路行銷上處於領先的地位，亞洲區的豪華五星級旅館的表現也不容小覷。另外，除了走精美、頂級路線的旅館以外，其他旅館只要是在網路行銷上，有傑出策略的表現，均反映出了更佳的業務表現。 根據研究調查的結果與分析，本論文亦列出了一些網路行銷策略上的建議，提供給台灣的飯店業者參考，希望業者們得以藉此來提升各自網路行銷的功能。 整個網路行銷策略將會專注在兩個核心重點：爭取顧客與維持顧客，藉此達到提升線上訂房及傳統訂房的目的。妥善地運用廣大的網路資源，並且以完善的行銷策略來進行投資，必定會有事倍功半的成效。因為它將帶給業者的是：更強化的品牌形象、更多正面的口碑及大幅提升其顧客忠誠度。 關鍵字：休閒旅館、網路行銷、電子商務、飯店管理、電子郵件行銷

跨境電商環境下物流企業的業務發展策略-以中国邮政為例 / After Chinese domestic ecommerce boom in the mid-2000s, cross-border ecommerce has become the hot topic and big trend in recent years. As one of the important part of ecommerce, logistics service providers also face some difficulties in changing from the domestic to cross-border e-commerce. The study starts from the business development trend and in view of postal express player to seek the effective strategies. For example, they should set up different strategies for different target customers and provide tailor-made products, establish the overseas warehouse for global network expansion, work with the government and participate in the pilot cities of cross-border ecommerce, design convenient and efficient customs clearance system, further improve the terminal network and customer service system, and finally create a better industrial atmosphere with the cross-border ecommerce practitioners and rejuvenate the postal express and logistics enterprises in business development.

全球經濟穩定成長帶動企業國際化，並對中國企業對外發展提供強烈支持，而國際企業的型態也隨著貿易障礙下降而不斷演變成各式樣貌，企業逐漸改變傳統早期的漸進式國際化發展階段，而演變為自企業創立之初即具備全球化經營能力的天生全球化企業(Born Globals)，這股新興國際企業型態在開發中國家的形成過程，對國際企業理論與學術研究而言是重要且值得探討的議題。 過去研究對於天生全球化企業的定義目前未有一致之認知，且對其形成因素也有多種不同看法，然而相對於大多數學者專注的已開發國家天生全球化企業發展過程，本研究則是以開發中國家之中小企業作為主要研究對象，並期望透過探討中國中小企業是否存在部分可能變數，來瞭解其企業內外部可能影響企業發展為天生全球化企業之因素。 本文透過文獻探討歸納出研發能力、產品品質、經營能力與電子商務參與程度等四變數為天生全球化企業之可能形成原因，並蒐集128家中小企業作為研究對象，以邏輯迴歸作為研究方法，分析此四變數對於企業在發展成天生全球化企業的過程中是否會產生影響，以釐清天生全球化企業在開發中國家的發展過程。 研究結果顯示，擁有較好研發能力與經營能力的企業較有機會發展成天生全球化企業，且企業愈快加入電子商務市場，愈有助於企業早期國際化發展，本文期望藉由此驗證結果提供開發中國家中小企業在發展天生全球化企業時一些參考與建議。 / International enterprises has evolved to different types as the global environment changed. From 1990s, some enterprises begin their overseas business right at birth or near the founding year, which is quite different to traditional enterprises, and we call these enterprises as Born Globals. Why Born Globals can start their international business at the time they just established still not come to a conclusion today. Therefore this paper is trying to figure out the possible factors which encourage the enterprises, especially the small and medium enterprises in China, to develop the early abroad business. This study generated four possible factors of R&D, managerial competence, product quality and e-commerce adoption to analyze the possibility of Born Globals. And I collected 128 sample firms to exam my hypotheses. The final results showed that there are positive effectiveness between R&D, managerial competence and Born Globals, and the fast speed of e-commerce market adoption also advance firms becoming Born Globals. However, product quality did not show benefit to Born Globals in the results.

O2O 是一個嶄新的商業模式，透過網路上的服務提供導引線上消費者到線下店面進行消費或是取用實體服務。在近年，O2O迅速成為眾企業討論的話題。除了知名零售和電子商務企業，O2O商業模式以在各行各業中逐漸發展，舉例來說，知名零售業的Walmart和Target; 服飾業的Uniqlo和GAP; 配件-眼鏡的Warby Parker和餐飲業麥當勞和Instacart。業界充滿林林種種的實際個案，但學術上卻缺乏完整的研究來說明O2O的現況，我們不了解O2O的定義和範圍，甚至對於企業來說，到底該如何成功地實現O2O的精華。此篇研究的目的是希望能提供企業更具體了解O2O的概觀，並可以檢視在規劃一個O2O專案的發展需要有哪些關鍵成功因素。 基於之前少數的文獻和大量從網路、報章雜誌所蒐集的業界個案，我們的研究透過這些資料蒐集分為兩階段研究。第一階段，根據蒐集的資料，我們建立五種型態的O2O 商業模式 –(1) Commerce O2O; (2) Try-on O2O; (3) Promotional O2O; (4) Experience O2O; and (5) Crowdsourcing O2O。我們專注在promotional O2O的五家在台灣企業的個案研究。第二階段，根據文獻我們先定義出可能的關鍵成功因素列表，再舉辦深入的企業訪談，透過訪談的方式來驗證並修改原本的關鍵成功因素列表，為3個分類-(1)4個技術關鍵成功因素: 系統操作友善, User Interface 設計, 精確的定位, 穩定的IT系統承載的能力;(2)5個管理關鍵成功因素-管理者支持, 客戶關係管理, 使用者參與方案設計, 專案執行的高貫徹度, 專案的監控管理追蹤;(3)4個組織關鍵成功因素-完整的人員訓練, 線上線下的流程無縫整合, 不斷創新與思考方向, 明確的專案目標。最後，我們希望這篇研究可以幫助企業更了解O2O商業模式，並且幫助他們有效的發展O2O專案。 / Online-to-Offline (O2O), a brand-new business model that drives online visitors to purchase in-store by offering services online, has received a great deal of attention. In addition to well-known retailers and ecommerce businesses, the O2O business model has been adopted by companies across a variety of industries, such as Target and Macy's in retailing, GAP and Uniqlo in apparel, Warby Parker in accessories and McDonald’s and Instacart in food. However, less attention has been paid in the literature to the clear definition and scope of both online and offline businesses in the O2O business model, and there is limited understanding of how to build a successful O2O project. The objective of this study is to organize comprehensive information for the O2O business model and to examine the critical success factors (CSFs) for building O2O business models. Based on the literature and case studies of the O2O business model, this study builds a framework for data collection and is conducted in two stages. First, we build a preliminary finding regarding the five major types of O2O business models—(1) Commerce O2O; (2) Try-on O2O; (3) Promotional O2O; (4) Experience O2O; and (5) Crowdsourcing O2O—based on the literature and more than 50 practical cases and select five promotional O2O companies in Taiwan as our focus. Second, we conduct an in-depth case study on selected cases related to possible CSFs for successful O2O implementation. The critical success factors (CSFs) for building O2O business models are–(1) Four factors of technological dimension- User Interface design, Ease of use application, Accurately located function and IT load balancing capability; (2) Five factors of management dimension- Management support, Good CRM system, Strategic execution capability, Actively involve end users in solution design and Measure, monitor, and track; (3) Four factors of organization dimension- Complete staff training, Seamless the process of online and offline channels, Reinvent the company's future and Establish a clear project goal. The research results not only provide a complete O2O overview but also verify and enhance the list of CSFs for building O2O business models. It is hoped that we can gain a better understanding of the O2O business model from these cases and thus help companies develop effective plans for building O2O projects.