在網際網路應用普及的推波助瀾下，全球經濟一體化已然成為時代之趨勢，造就了網際網路商業交易之盛行。基於電子商務交易之特性與傳統課稅觀念有著重大之差異性，除了對企業營運效率提升與交易成本之降低有助益外，企業更可利用網路無國界等特性，發展出新的逃漏稅方法，此將造成租稅稅基之流失。而我國電子商務交易量隨著時代的巨輪正加速成長中，電子商務之課稅問題，亦正逐一地浮現。 　　營業稅是我國的第二大稅，掌握營業稅當可掌握大部分所得稅之基源。本研究係從稅務稽核人員的角度切入，完整探討電子商務的運作內涵，進而瞭解電子商務因其特性所衍生課稅問題徵結之所在。依課稅管轄權、課稅觀念及稽徵技術等三個構面建立研究架構，嘗試在我國現行營業稅法規定下，檢討電子商務跨國線上傳送數位化商品及服務之適用性、衍生之稅收徵管（包含稅收損失之分析）問題，併歸納先進國家及國際組織之各種擬議文獻與實施經驗作為借鏡，據此結合國際共識與稽核實務提出具體建議，供政府因應電子商務發展而即將制定之租稅政策及修改營業稅制之參考，未來在不增加稅務行政成本及納稅人依從成本下，取得完整的交易稽核軌跡，防杜租稅逃漏，期能兼顧網路經濟發展及財政稅收之確保。 / After the rapid development of Internet and that with inciting e-commerce to be widely adopted by the most of business transaction, the Internet offers business opportunities to provide their products and services in a web-server without having a physical presence, which will erode tax revenue bases of a jurisdiction. The volume of E-commerce trade is accelerating in Taiwan. Many noticeable questions of taxing E-commerce will be seen in the near future. 　　Business tax is the second revenue of major taxes, collecting it could be holding the sources of income tax. From a view of a tax auditor, this research will explore the operation of E-commerce completely, and understand where the problem is generated by E-commerce. The framework of this study is composed of the taxing jurisdiction, taxing concept and collecting technique. Trying to test E-commerce transmitting digital goods and service on-line, and to test the adequacy of the existing laws and regulations on business tax are the major themes of this work. The suggestions of tax policy will be made according to the reference from the existing literature and the practice from advanced countries and international organizations. Considering the administration and compliance cost in the near future, how can we refrain from tax evasion and expect to increase tax revenue are all important to the development of economic activity through Internet.

近年來資通訊科技與網路帶動了電子商務之發展，網路商店如雨後春筍般的成立，許多具有實體通路的企業，亦紛紛投入網路市場建立網路商店以分食網路市場利潤，成為所謂的「虛實整合」企業。而成功的虛實整合企業不僅需要虛實通路間的相互合作以擴增市場，同時也得克服兩通路間可能因業績而產生自相競食的狀況。由此可知虛實通路間存在既競爭又合作的複雜關係。 因此本研究藉由競合策略的觀點，來探討具實體通路的企業經營虛擬通路的過程以及其虛實通路間的競合關係。研究方法上採取質性的個案研究方式，並以特力集團做為深入的個案研究對象。期望研究成果同時帶來實務上與學術上的貢獻。 本研究所得到的結論如下： 1.企業在已有實體通路下經營虛擬通路時，會將虛擬通路部門定位為行銷平台，並採取「網站接單，但實體出貨」的營運方式，同時也會透過品牌、商品品項、品質及價格等方面的統一來避免消費者的混淆。 2. 企業的虛擬通路部門面對實體通路部門時，會透過換位思考的方式運用利誘和施壓之策略，且同時搭配篩選實體合作店與分配訂單的配套措施，使實體通路部門在競爭下與之合作。 3. 企業的虛擬通路部門面對實體通路部門時，打破營運框架引導網站顧客至實體通路消費，並結合自身的核心優勢吸引更多顧客前往網站瀏覽、下單，以提升其營運業績。 / In recent years, Internet brought along the growth of electronic commerce; Internet shops sprung up like mushrooms, and many companies with physical distribution channels one after another have also invested into online marketing to create Internet shops and to share Internet market profits, becoming so-called “click-and-mortar” business. However, for expanding the market successful “click-and-mortar” businesses not only the enterprises need to ensure mutual cooperation between virtual and physical channels, but at the same time also have to overcome mutual cannibalization of the two types of channels. Thus, it can be seen that there exist both cooperation and competition between virtual and physical channels. The study aims to investigate the operations of virtual channels in the enterprises of “click-and-mortar” with existing physical channels. We will analyze “co-opetition” relations between virtual and physical channels by modifying the framework of game theory’s five elements for the situation of co-opetition. Then, we select corporate group Test Rite International Co., Ltd. for our case study subject and use in-depth interview so major approach for the study. We hope the research results bring both academic and practical contributions. The study will examine research problems from three perspectives. Firstly, how does the company position and manage virtual channels under already with established physical channels. Secondly, how does the department of virtual channels cooperate with the department of physical channels for using its resources? Thirdly, how does the department of virtual channels compete with the department of physical channels? Through the case study in our research, we conclude: (1) The enterprise with established physical channels, positions the department of virtual channels as the platform for distribution and performs the operation mode “take orders by website, deliver products through physical channel”, and avoids confusing customers by unification of brands, product items, quality, and price.(2) When working with the department of physical channels, the department of virtual channels develops inducement and suppression strategy by “putting itself in other’s place” thinking pattern. It makes the department of physical channels cooperate under competition by adjusting measures for choosing cooperation with physical channel stores and distribution of orders. (3) By the special strategies, such as attracting customers to visit virtual channels, the department of virtual channels breaks down the operating framework by combining its own advantages, and wins over more customers to visit the webpage for browsing and ordering, by this increasing the operating performance.

近年來由於網際網路的發達，帶動電子商務的興起、活絡，消費者消費型態的改變直接的衝擊到各個零售通路的經營，台灣地區便利商店的發展更是快速，密集度位居全球之冠。 未來，如何在有限的實體空間下，充分發揮連鎖型便利商店據點多、分佈廣、以及全天候營業的特性，運用虛擬化的模式擴大經營服務的範圍。 本研究是以便利商店業就其在代收服務、電子商務服務、預購服務、以及物流服務導入虛擬化經營模式的作業架構及作業流程一一探討，在其演進的過程中都是以如何提供消費者更便利的服務為前提。 / In recent years, eBusiness has grown enormously due to the popularity of the Internet. This change in consumers' buying habits has a direct impact on the management of retail businesses, including convenience stores. The density of these stores in Taiwan ranks among the highest in the world, and their numbers are rapidly increasing. In the future, with limited available space, how shall we use the virtual business operation model to expand the scope of the management and service using benefits of convenience stores, such as multiple locations, wide distribution and 24/7 availability? In this research, we discuss methods to provide better service to consumers, by using the virtual business operation flowchart along with services provided by convenience stores, such as bill payment, eBusiness, pre-sale and logistics services.

隨著全球電子商務的蓬勃發展，為在資訊流通與資料保護之間取得平衡，跨境資訊流動議題在國際經貿整合中往往也成為各國談判的焦點之一。其中，TPP中各國更進一步地處理「當地設立伺服器」議題，並提案將以「必要性測試」作為各國施行該措施之前提，本文遂就該測試在相關措施下之運作進行探討，並針對我國未來制度上與國際接軌之方向提出建議。 本文透過文獻分析法，歸納出必要性測試的評估過程中有「替代性措施對政策目標之貢獻程度」、「政策目標或價值之重要性」、「對國際貿易之限制性」幾個重要因素，另外在針對澳洲措施的分析中，有司法管轄權、技術、國際間合作狀況與行政成本，需納入考量之因素。然而，我國法制中尚未有更具體的管制措施，而經貿協議中僅止於承認彼此之資訊流通管制規範。未來或可參考澳洲之做法，同時由前歸納之因素評估該作法之必要性。 / The issue of trans-border data flow has been treated as one of those significant trade liberalization topics while global electronic commerce continues to surge and countries are striving to build common ground on the balance between data flow as well as data protection. Among these efforts of trade integration, “necessity test” was proposed when the members within TPP go further to negotiate whether the regulation of “localization data center” should be banned or not. In this article, we will conduct analysis toward how will the test work with potentially disputing measures and provide suggestions for Taiwan’s legislation to be geared to international treaties and standards. Through documentary analysis, factors evaluated against possible alternative measures when exercising necessity tests are summed up as contribution made by the compliance measure to the enforcement of the law or regulation at issue, the importance of the common interests or values protected by that law or regulation, and the accompanying impact of the law or regulation on imports or exports. Furthermore, as what has been shown by analyzing the Australian measure, we concluded that jurisdiction, techniques, international cooperation and administrative costs should also be taken into account. However, due to the lack of more practical measures and the topic in Taiwan’s concluded trade agreements is still in its infancy, I suggested that related authority can take the Australia’s measure as an example on basis of the above-mentioned factors.

本研究的主題是平台商業模式，研究的主要動機是近來不管是從SAP全球輔導過的各產業企業或是在EMBA探討過的無數個案中，發現一個成功企業都有一個共通的元素，就是它們都擁有一個優秀的商業模式，而進一步去檢視這些企業，發覺越來越多成功企業是以建立平台連結多方群體的平台式商業模式快速崛起，它們打破競爭的疆界，很多屬於傳統直線式產業鏈的企業因而紛紛敗下陣來。 鑑於研究者在剛出社會時曾經創過業，加上在外商的工作雖然收獲高於一般人，但總覺得為人作嫁且外商績效掛帥變動性大，因此有朝一日還是想要再次自行創業；加上此刻台灣的產業都面臨轉型，因而想利用這個論文來好好研究與探討這些平台企業的成功之道，歸結出實務建議供未來再次創業時參考，並提供給想轉型或發展平台商業模式的台灣企業參考！ 平台商業模式廣泛出現在各種產業中，受限於研究資源限制，本研究僅以電子商務為研究範圍，本研究選擇國內四家電子商務領導企業為個案研究對象，研究其成功的平台策略，及如何以平台為營運模式持續成長。另外，本研究也以商業模式圖（Business Model Canvas）來分析個案公司，探討其如何建立目標客戶群？如何建立營收模式？如何持續成長？最後，整合與分析其平台策略與商業模式的優劣，歸結出發展成功平台商業模式所應具備的資源與方法。本研究彙整結論如下： （一）找到存在於群體間尚未被滿足的需求，利用平台連接群體並建立互動機制，來提供價值與滿足需求並創造營收。 （二）建立完整的平台生態圈機制設計，讓平台本身與各邊群體成為關鍵資源。 （三）建立成長策略，持續以創新及創意來創造新的平台核心優勢來克服競爭與覆蓋威脅。 關鍵字：商業模式，平台策略，電子商務，創新擴散，價值網，網路效應，賽局理論。 / The theme of this research is to study the platform business model. The main motivation is the recent study whether counseling in each industry from the SAP global enterprise customers or EMBA explored in countless cases. The finding is that a successful business has one common element which they have a good business model. And further to examine these companies, most of the researches show that more and more successful companies have a significant and fast growth through platform business model that they build up a platform to connect multi-group. They break the boundaries of competition, so lots of the traditional linear chain companies have been defeated. Since the researcher used to start-up a company in earlier career stage. Also, although working in the global company has very good compensation compared with the local company. But always felt that work for others without profiting return and global vendor is pure performance driven with heavy pressure and dynamic change. So the researcher plans to re-start up the new business in the future. Besides, at the moment that all the Taiwan manufacture oriented companies are facing business transformation. Therefore want to take advantage of this thesis to investigate success of these platform companies. To conclude with best practice recommendations for reference once start-up a new company in the future. Also, provide reference for Taiwan companies that want to turn business transformation into platform business or start-up a new platform business. Platform business model is widely present in a variety of industries, subject to the limitations of research resources, this study only focus on the scope of E-commerce. This study chose four domestic leading E-commerce enterprise as a case study. Aim to study its successful platform strategy, and how to continue to grow with platform business model. In addition, this study also adopt the business model canvas to analyze the cases of companies that explore how to establish the target audience？How to build up revenue stream？How to continue to grow？Finally, consolidate and analyze the merits of its platform strategy and business model. And came out the must have resources and methods to develop a successful platform business model. This study aggregated the following conclusions: 1. To find out the unmet needs between the groups, take advantage of the interactive platform to connect groups and establish mechanisms to provide value to meet the demand and create revenue. 2. To establish an complete platform ecosystem with solid mechanisms. Let the platform itself and each side of the groups become the key resource. 3. To form a growth strategy, continue to equip innovation and creativity to create new core competence for a platform to overcome the threat of competition and coverage. Key Words：Business Model, Platform Strategy, E-Commerce, Innovation Diffusion, Value Net, Network Effect, Game Theory.

在電子商務的領域中，多種不同的營運模式被相繼推出，許多成功的電子商務網站，也在各大商管學界被持續探討。展望未來，許多產業勢必導入電子商務經營，而圖像授權這個文化創意領域，更是一個近年來在電子商務領域發光發熱的產業。目前全世界圖像授權平台的競爭劇烈程度與日俱增，國內廠商首當其衝，而國際大廠亦是戒慎恐懼，稍有不慎就很可能會在圖像授權平台版圖的劇烈變化中慘遭擊敗。回顧過去圖像授權平台產業歷史，就曾經發生因為破壞式創新導致產業版圖大幅改變的案例，而現在網路技術日新月異，未來商業模式也必將不斷有所創新，深深值得進一步研究。 　　本研究將使用Afuah & Tucci(2001)發表之論文中的電子商務相關理論作為核心，再由研究者立意選定，以I公司圖像授權網站、G公司圖像授權網站、K公司圖像授權網站、S公司圖像授權網站等四個個案進行個案研究，希望能夠透過對於顧客價值、市場範圍、收入來源、經營之關連活動、資訊系統建置、企業能力、獲利持續性等等面向的探討，針對圖像授權在電子商務創新經營的議題進行研析，希望對於產業界與學術界能有所助益。 / In the field of electronic commerce (e-commerce), a variety of business models have been introduced sequentially. Many successful e-business sites are discussed continously in business or management academia. Looking ahead, many industries are bound to import e-commerce operations. Image licensing is an industry that vigorizes e-commerce in recent years. At present, the intensive competition of image licensing platform all over the world is increasing, not only international manufacturers but also the domestic manufacturers, who are the first to be affected. A slight mistake can lead to failure in the dramatic changes of the image licensing platform. Reflecting the history of image licensing platform, there was a case of a industry destructive innovation that led to significant changes in the industrial landscape. Now, since the Internet technology is ever-changing, the future business model will continue to be innovative, which is worthy of further study. 　　This study will use e-commerce related theories published by Afuah &Tucci (2001) as the core theory, and then selected by researchers.Taking I Company's image licensing site, G Company's image licensing site, K Company's image licensing site, S Company's image licensing site four cases as case studies, in hopes that through the discussion of customer value, market scope, revenue source,management-connected activities, information systems implementation,business capabilities, profit sustainability, etc., research andanalysis will be targeted to the issues of image licensing ine-business innovative operation, and the results can be helpful forthe industry and academia.

由於網際網路的興起，網路使用人口便快速地攀升，同時帶動網際網路在商業應用的發展，以網際網路為基礎的電子商務也成為資訊社會中一種嶄新形態的商業行為。在此環境中網路競標逐漸形成一種網路消費的模式，而本研究則試圖以消費者的角度來探討網路競標此一交易的行為。 本研究從國內外的網路競標現況以及相關研究理論進行文獻的探討，經過整理後，決定以情境因素、消費者購買涉入、接受創新態度、與人口統計變數來探討消費者的網路競標意願是如何受到這些變數的影響。 本研究的主要結果發現： 1.在溝通情境下，以「產品提供的豐富性」、「產品搜尋的效率性」、和「產品資訊的豐富性」對消費者的網路競標意願最具有影響力。 2.在購買情境下，以「目標商品價格低於個人預算」與「目標商品結標期限將至」最能影響消費者的網路競標意願。 3.購買涉入程度愈高的消費者，其參與網路競標的意願也愈高。 4.創新接受態度愈高的消費者，其參與網路競標的意願也愈高。 5.曾經參加過網路競標以及每日上網時數較多的消費者，也有較高的網路競標意願。 最後根據研究結果，本研究對於競標網站的經營業者提出以下的6點建議與策略： 1.針對女性消費者的需求，提供所需商品或設計專屬網站。 2.多元的交易付款方式。 3.強化網站的使用功能與知名度。 4.熱門商品宜縮短其競標期限。 5.針對高購買涉入消費者的行銷策略。 6.吸引低創新接受態度消費者的行銷策略。 / The appearance of Internet has contributed to rapid growth of both surfer population and business applications. As a result, the Internet-based E-commerce has become a new business practices in the information society. Under the impact, the new consumption trend of online bidding is growing rapidly. This thesis takes a look into the new online transaction-online bidding in terms of the perspective of consumer behavior. This thesis compiles documents such as current foreign and domestic online bidding status, relevant researches, and related theories, to construct the operating framework on it, which is to study the impact of situational factors, consumer purchasing involvement, innovativeness, and demographic variation on online bidding intention. The following points are the major discoveries of this thesis: 1.Among all the factors of communication situation, "product variety," "efficiency in product searching," and "accessibility to product information" are the most influential factors on consumers' online bidding intention. 2.Among all the factors of purchase situation, consumers are most interested in online bidding when "prices of desired products are lower than personal budget" and "deadlines for bidding are approaching." 3.Consumers with higher purchasing involvement have higher online bidding intention than those who with lower purchasing involvement. 4.Consumers inclined to adopt innovations are more willingly to participate in online bidding. 5.Consumers who have experiences of online bidding and those who spend more time surfing on the Internet have higher intention on online bidding. Based on the findings, this thesis proposes several reference suggestions and approaches for online bidding websites. 　1.To provide products women need or establish websites designed exclusively for women. 2.To accept various ways of payment. 3.To strengthen functions and publicity of websites. 4.To shorten the bidding term of popular products. 5.The marketing strategy to attract consumers with high purchasing involvement. 6.The marketing strategy of appealing to consumers with low innovativeness.

現今資訊科技發展突飛猛進、通訊工具與網際網路日益普及，深深影響了人類的經濟活動，從傳統商務活動中，延展了物流、金流、資訊流的範圍，電子化提升了處理速度，改變使用模式，進而改變企業經營模式、人類思考模式與生活習慣。加上金融自由化、金融全球化等衝擊，除金融產業有擴大規模、擴大範疇之變革，金融服務亦為了因應客戶需求，趨向多元化與個人化。時至今日，商務活動中以金流的進展為最待加強，其中支付工具之電子化尤為重要。本論文研究電子票據之整體發展方向，探討電子票據能否成為安全、便利、有效、低成本之電子支付工具。 票據為支付工具之一種，其使用已久亦廣，為了能將其改進並予以電子化應用，乃有「電子票據」之電子支付工具產生。本研究旨在以票據之使用及電子票據之規劃設計機制，以我國之經濟、社會、技術、制度面等不同層面需求考量，參考歐美國家文獻與實務資料，從電子支付之角度，安全性、規模度、可靠度、低交易成本、用戶基礎等關鍵因素分析，針對電子票據發展趨勢探討，分析現行紙本票據與電子票據之優缺點，並進行電子票據與其他支付工具之比較，且比較國內外電子票據之差異性，期能對現行電子票據流程及架構提供改善及建議。此外，本研究亦研擬電子票據實施之程序及所需相關資源的配合，期能提供主管機關管理電子票據業務等之參考，進而更提昇電子支付之效率。 / Nowadays the rapid development and population of the information technology, the media, and the Internet has deeply affected all the economical movements of the human beings. The traditional commercial activities have expanded in the areas of distribution, finance, and information, because the entire entrepreneurial management strategies along with the ways that people think and live have all changed with the electronicalization that accelerates and modifies the process and usage. In addition, the financial deregulation and globalization forces the finance industry to expand in size and areas. Moreover, the financial services have become more and more various and personalized to respond the demands of their customers. Up to the present day, the development in finance area has been the one that needs to be strengthened most, especially the electronicalization of the payment tools. This essay is to study the entire development focus of the electronic note, and to find out whether the electronic note could be a safe, convenient, effective, and low-cost e-payment tool. Note is one of the payment tools and has been widely used for a long time. The so-called “electronic note” is produced in order to improve and electronicalize the traditional note. This study refers to the national documentation and practical data of the European and American countries and the different demands of Taiwan’s economics, society, technology, and regulations. It analyzes the electronic note’s design and usage in terms of safety, standard, credibility, low-cost, and user’s backgrounds. Furthermore, it discusses the development trend of the electronic note and demonstrates the pros and cons of the paper-note and electronic note. By the comparison between the electronic note and other payment tools and exploring the differences of the electronic note’s usage in Taiwan and in other countries, it is expected to come out some advice for improving the current electronic note infrastructure and the required resources. It maybe provides helpful suggestions for many financial organizations and increases the effectiveness of the e-payment systems.

網際網路問世和知識經濟時代來臨，現代人的生活形態深深受其影響。隨著網際網路觸角延伸到世界各地，上網人數快速增加，將具有共同興趣，但來自不同地域的人連結起來，在越來越多的網路用戶參與所造成的影響下，形成了許多虛擬社群。 Web2.0 概念的出現於2004年，其「網路即為平台」的基礎原則更將這股虛擬社群風潮推向高峰，成為一股不可忽視的網際網路力量。使用者所編織的集體智慧，變成了網際網路資源建立之核心，促使網際網路從以資訊為主的網路連結演變成以人為主的架構。 個案研究對象以台灣最大旅遊業者雄獅旅遊集團作為探討對象，利用研究者在雄獅旅遊集團之自身實習經驗以及與高階主管訪談過程中，得知雄獅旅遊集團在公司旅遊電子商務網站、品牌管理與其外部社群網站操作之實際做法。研究架構則是沿用邱志聖（2010）的4C策略行銷分析，整理出雄獅旅遊網在外顯單位效益成本、資訊搜尋成本、道德危機成本與專屬陷入成本之行銷運用，探究個案如何運用其旅遊電子商務網站經營與消費者行銷建立關係。此外並在外部選取全球成功且具代表性之旅遊電子商務網站與平台—Expedia作為標竿案例，針對該個案公司本身的電子商務網站經營以及其旗下TripAdvisor網站之 Web 2.0應用，作次集資料搜集與整理。Expedia身為美國線上旅遊市場之龍頭代表，背後的成功關鍵就是在整合電子商務網站與社群網站之經營。 在研究最後利用雄獅旅遊所興建平台與Expedia平台之比較與行銷4C分析，提出雄獅旅遊可學習與改善之處，提出其建議與結論。建議部分除包含對雄獅旅遊平台可參考之實際作法外，也試圖提出旅遊業建構電子商務社群網站可考慮之架構與資源分配之原則。 / The modern lifestyle has been intensely affected right after the invention of Internet and the era of knowledge economy. With the Internet usage expended all over the world, the rapid increasing in the number of Internet users will share many common interests. However, due to the fact that they are all from different geographical areas, these huge amounts of Internet users will become participating in the formation of many online virtual communities in order to gather and share their ideas and thoughts. The Web2.0 concept first appeared in 2004, the fundamental principle of “network as platform” makes this trend has a much cleared definition. The collective intelligence that users build became the core of Internet resource. The Internet has transformed from an information-based network to a human based network, from giving one way to multiple ways exchanging. This research mainly focuses on the largest travel agency in Taiwan, Lion Travel Corporation. Utilize the researcher’s internship experience and interviews with the head of E-Commerce department to intensely study the marketing methods that the company employs through Lion Travel’s official website, liontravel.com, in addition to its online brand management and its marketing strategies on the outer virtual community sites such as Facebook and YouTube Channels. The thesis employs Chiu’s (2010) four cost (4C) analysis to examine Lion Travel Corporation online marketing activities via a constructively critical lens. These four costs include external unit costs, information search costs, moral hazard costs and firm-specific assets costs. Moreover, this thesis chooses an international renowned online travel agency Expedia Inc. to set as a benchmarking case study sample for Lion Travel. Expedia Inc. has not only many very successful online e-commerce travel web stores but also established TripAdvisor virtual community to enhance its e-commerce utilities. TripAdvisor is a excellent example in managing collective intelligence, gathering travelers from all over the world to help them building travel industry knowledge. From comparing Lion Travel Corp. and Expedia Inc.’s online marketing strategies utilizing 4C analysis, the thesis has made several notable conclusions for Liontravel.com to imitate. The recommendations include not only some Expedia and TripAdvisor’s website practical methods but also given some advices for resource allocations.

在此網路普及、電子商務發展、全球化經營等趨勢下，倉儲管理要面對的是更有效與精確的處理以及儲存更多的品項，以較低的成本並滿足多樣的顧客需求；為維持企業競爭力，倉儲技術已經成為企業營運在產業競爭中的關鍵議題。 本研究是一個探索性的個案研究，研究對象為PCHome24小時購物事業部，分析基本架構為Chen(1996)所提出的動態競爭理論架構。依據PCHome論述有關倉儲管理的創新技術，透過專利資料分析，先以宏觀的角度來探討類似之倉儲管理技術樣貌，再以微觀的層面，探討其他擁有關聯性技術資源的廠商和PCHome 24小時購物之競爭關係以及策略。 研究結果顯示，擁有與PCHome 24小時購物創新倉儲管理類似技術的專利權人，其所屬於產業有與PCHome 24小時購物相同的電子商務，其他還有製造、健康照護、軟體資訊以及供應鍵自動化系統顧問服務業等，呈現多廣泛多元。依據Chen(1996)的動態競爭理論架構分析發現，擁有與PCHome所論述之創新倉儲管理技術概念類似技術專利的廠商，在不同的產業，依不同的市場共同性與專利技術資源相似程度，產生不同的市場策略與技術專利策略。其中包含PCHome面對相同市場時的優先專利佈局以防堵競爭對手進入策略，或透過專利訴訟發動攻擊性行動；面對已被專利的技術特徵時做回避以及差異化專利佈局以保護市場的防禦性行動；透過不同市場的相關專利技術做交叉授權或直接併購/取得技術專利授權，以強化自身專利技術來確保市場競爭力；以及最後，將其倉儲創新技術專利化商品化來開拓新市場，以及透過專利授權來賺取授權金以增加營收等策略。 / Basing on the popularity of internet, development of e-commerce, and business globalization, enterprises need more efficient and accurate warehouse management technology to meet diverse customer needs. In order to maintain the competitiveness of enterprises, innovative technology has become a key issue of the enterprises operating in industrial competition. This study is an exploratory case study and we select PCHome 24-hour Shopping as the subject. The foundation of this study is basing on the theoretical framework of dynamic competitive proposed by Chen (1996). According to the PCHome discourse on the warehouse management of innovative technologies, we started with the macro perspective to explore the similar appearance of the technologies basing on patent analysis; and then, to the micro level, we investigate the other enterprises which have similar technical resources and discuss their competitive relationship and business strategy of PChome. The results show that, the patentees which have similar technologies patents belong to diverse industries including e-commerce, manufacturing, health care, software information technology and supply chain automation systems consultancy services. Basing on the dynamic competitive framework, PCHome would produce different market strategy and patent strategy to the patentees depending on the market commonality and patented technology resources similarity. These competitive strategies include launching offensive action through patent litigation or attempt to prevent the entry strategies of competitors. Facing to the patentee who has patented similar technology, PCHome should avoid patented technical features and differentiate patent portfolio to protect the market. Further, through cross-licensing patented technology or directly to M & A / access to relate technology patents could strengthens the innovative technology to ensure market competitiveness. And finally, patenting or commercializing the innovative technologies could develop new markets, as well as through patents to earn licensing fees to increase revenues.