隨著科技的進步和普及，電子商務的發展日益蓬勃，帶動商業模式的多元化，使得電子商務的商品不僅限於實體貨物也包含數位化商品及線上提供服務等電子勞務交易。將跨境電商納入課稅規範已是全球趨勢，日前台灣也已通過並發布針對跨境電子勞務交易之營業稅法修法，明定跨境銷售電子勞務予我國自然人買家之外國業者，應自行或委託報稅之代理人於我國辦理稅籍登記及報繳營業稅，旨在維護租稅公平並掌握稅源。本文擬以文獻探討法、比較研究法及個案研究法，以跨境電商營業人為主體，探討電子勞務交易之營運模式，深入了解業者透過跨境電子商務平台銷售電子勞務在我國目前稅制下之課稅議題，並以國際性之知名訂房網站-Agoda.com進行個案分析。最後針對我國電子勞務課稅現況提出政策之建議。 / Rapid development in technology has resulted in the prosperity of e-commerce and the variety of business models. The products of e-commerce are not only physical commodities but also electronic services like digital products and online services. With the global trend of taxation on cross-border electronic services, Taiwan government has announced an amendment to Value-added and Non-value-added Business Tax. The amendment specifies the tax obligation of cross-border business entities which sells electronic services to domestic individuals shall apply for taxation registration in order to uphold tax fairness and ensure tax revenue for the country. This study discussed the business models of electronic services and its tax issues ,adopting document method, comparative analysis method and case study on Agoda. The last chapter concluded the results from the aforementioned research methods and proposed ways to improve the current tax collection system on cross-border electronic services.

從過去的公元2000年所強調網路Dot Com時代來臨，資訊商務發展一路從電子錢包、電子商務、B2B、B2C、第三方支付、C2C、O2O..到近期的「行動支付」發展的角度上來看，因為網路的發達，無線網路覆蓋面積的增大，網路速度也不斷的提升，智慧型手機及行動裝置使用廣泛，讓整體消費市場由過去所重視的企業消費市場已大幅轉向重視個人的消費市場。 短短的這二、三年，因智慧型手機使用的普及，各種APP應用程式蓬勃發展，已徹底改變了人們的生活習慣，當人們想要獲取與傳遞資訊時，只要動動手指頭，馬上就可達成；相對的，人們對於智慧型手機行動裝置也越來越依賴。面對這一新的「動動手指頭的時代」發展與趨勢，加上個人消費者的使用與消費習慣改變，造就了消費市場巨幅的變化；企業更為爭取個人消費者的市場，作為企業競爭力之指標。從企業為爭取個人消費者的市場之發展趨勢來看，O2O （Online to Offline）更成為現代重要的營銷模式。 本研究的貢獻希望在於以便利商店繳交信用卡帳款為例得到之啟發，打造一個行動商務平台，藉由現代圖碼（Picture Code），即利用目前所常見使用的條碼，如：堆疊式二維條碼以及矩陣式二維條碼，結合現行還在開發之新技術，組合出更新，圖形更複雜且資料儲存量更大之圖碼當作介質，透過網路之連結，以現代資訊商務發展活動的應用模式為基礎，套用本研究之應用模型，作為對於個人使用者的身分驗證，以及個人消費者於現代資訊商務發展活動之「電子錢包」及「電子商務」、「第三方支付」乃至「C2C」在使用信用卡的應用上，透過使用智慧型手機或行動裝置，作為現代另一新的「行動支付」方法。同時，在完成商務交易活動後，又能結合O2O營銷模式，為使用或消費者個人帶來共多利益，也為商家創造出更多商機。 / From "Dot Com" network generation coming in 2000, the IT Business Development Activities from "Electronic Wallet", "e-commerce", "B2B", "B2C", "Third-party payment," "C2C", "O2O" to the recent "Mobile Payment" development, because the network developed, wireless network coverage area increases, network speed has also been improved, smart phones and mobile devices are popular, overall business market is focus on the individual consumer market now. In this three years, smart phones use a variety of APP applications, it really has completely changed people's habits. When people want to capture and transmit some information, it just need to “move your fingers” as soon as you can reach. Also, people become increasingly dependent on smart phones and mobile devices. Face with this new "move your fingers time” developments trends and consumers’ consumption habits change, enterprise all want to increase the individual consumers’ market share and also as a business Indicators competitiveness. O2O （Online to Offline, Offline to Online） business model is more and more important to enterprise in the future. This thesis investigates from a case study on credit card payment for bill in the convenience store to get an idea. Hope build up a mobile commerce platform and use the modern “Picture Code” that the current use of bar codes, such as Stacked 2D bar codes and two-dimensional matrix bar code and combined with the existing new technology still in development. The combination of updates, graphics and more complex and larger data storage capacity of the bar code to be the new “interface”. Based on all application connect within Internet, we try to implement for all application according to development and innovation from this paper that to be a customer’s ID verification and “mobile payment” new model. Meanwhile, after transaction successfully, integrate the O2O business model to create more benefit for customer and more business opportunity for enterprise.

財政部自2000年11月29日頒布「網際網路傳輸統一發票(簡稱電子發票)試辦作業要點」以來，僅有三千多家申請試辦，且應用面仍侷限在B2B 的發票和折讓單e 化，且買方和賣方都必須加入同一加值服務中心，和實務應用面仍有一段距離。 隨著電子商務快速發展，不論是B2B、B2C、或是C2C，均已具一定規模且持續蓬勃發展中，並在資訊流、物流和金流上都已先後導入e 化應用。但統一發票為整個供應鏈流程中的一段，却尚未導入e 化，導入電子發票有助於整個供應鏈的ｅ化，並可以降低整體作業的運作成本。然而，電子發票之應用涉及財稅政策、會計師簽證、電子簽章、認證機制、個人隱私權、公司e化及公司稽核管控等等核心問題，這種種相關因素如何相互配合，才能發揮電子發票之最大綜效，值得進一步探討。 本研究係參考金財通導入捷盟公司的電子發票個案分析，及國內外電子發票之現況，研討電子發票對企業作業流程、加值服務中心之運作、網路安控機制、政府法令規章、稅務行政、會計師查核等等的挑戰，據以提出可能的作業模式與建議，以供相關單位未來推動統一發票全面電子化的參考。 / The e-invoice trial operations are only adopted by 3,000+ enterprises ever since the Ministry of Finance announced the trial operation law of e-invoice communication through Internet on 29 Nov 2000. The application scope is only within the B2B communication of invoice and allowance note between the enterprises and the value added service center. This is a big gap to implement in a multi-to-multi business environment. Transactions of B2B, B2C or C2C have been on-going grew to an economic scale along with the rapid growth of e-commerce development. Electronic techniques have been applied to the information flow, goods delivery flow and cash flow in the supply chain management. However, invoice is part of the supply chain but not yet integrated into the supply chain e-cycle. Implement e-invoice will integrate the electronic system for supply chain and will help to reduce the total operation costs. E-invoice application involves the core issues of such as government’s financial policy, accounting auditing, public key infrastructure, certificate authority, personal privacy, enterprise EAI system and internal auditing. How these factors incorporate with each other to maximize the most e-invoice benefit deserves further study. This study references the BankPro’s e-invoice implementation case and current e-invoice development situation in Taiwan, America and Europe. On such basis, we further discuss the challenges of e-invoice that will be brought to the enterprise operation flow, service value added center, Internet security control, government legal law, taxing administration and accounting auditing etc, so as to provide possible operation model and recommendations to the related units as the reference to implement e-invoice globally in the future.

網際網路的興起帶動銀行業電子商務的發展；然而，在開放式的網路環境下，個人的財務、交易等具有隱私的資訊，可能因金融機構本身資訊安全防護技術未落實、資料處理流程權限控管不當、或相關稽核機制不健全等因素，造成銀行個人資料外洩，而影響個人財務及公司商譽的損失。現今在銀行業電子商務的網站上，雖然有使用隱私權政策聲明的方式來表示履行客戶資料隱私保護的責任，但是此形式宣告的方式大於實質保護的意義，沒有任何作用。客戶資料的隱私資訊，亦應受到法律的保護；在我國主要的法律有電腦處理個人資料保護法、內部控制法及金控共同行銷規範等。本研究旨在針對銀行業電子商務交易流程中提出企業內部客戶隱私資料保護的架構模型，將客戶隱私資訊做分類，並遵循相關法律條文規範，以訂立具有語意的隱私權政策來落實企業內部客戶隱私資料的保護。我期望本研究的成果能貢獻未來金融業於客戶隱私資料保護的參考依循。 / The rising of Internet drives the development of e-commerce in banking industry. However, in the opening environment of Internet, the personal and confidential data which includes finance and transaction may be exposed because its poor secure protection technology or improper permission control for the procedure of data processing, or defective auditing mechanism in financial institutes. Therefore, it could influence the loss of personal finance and goodwill of companies. Although the e-commence website of banking industry protect customers’ data through the stated of right to privacy, the announced meaning is far more than the real protection. The customers’ private data should be protected by law, such as Computer Processing Personal Data Protection Act and Rules Concerning Cross-Selling by Financial Holding Company Subsidiaries in Taiwan.The purpose of the thesis offers the enterprise internal privacy construction model which classifies customers’ private data, follows the related law regulation, and establishes semantic privacy policies in order to achieve the protection of enterprise internal customers’ data for the transaction flow of e-commence in banking industry. I expect the research can contribute some references to follow in customers’ data protection for financial institutions in the future.

網際網路的發展及行動裝置的普及已將電子商務的發展帶往新的競爭環境，傳統企業除須體認技術不斷創新對企業發展的重要性外，舊有的服務必須透過加入更多的附加價值才能夠增加企業的競爭能力，隨著這股電子商務創新風潮演變並延燒到全球，不論是金融業、實體零售業，皆受到這股電子商務創新風潮的影響，而這股創新的風潮甚至可能導致產業革命。企業若要維持市場競爭能力，除了要盡量降低營運成本，提高生產與管理的效率外，還要能夠滿足客戶各種需求，並應隨時檢視傳統營運流程，充份利用科技技術與生產及服務流程整合，來維持企業管理及服務的優勢，然而，電子商務雖有效簡化企業的作業成本，但跨界整合的趨勢卻也對企業發展帶來新的挑戰，因此企業如何透過一套實用的方法來發展或改善及其電子商務流程，並藉由其獨特創新的服務來加強企業的競爭優勢，更是企業當今面臨的重要議題。 然而當今學術界對於流程管理以及電子商務的研究相當多，但把流程管理應用在電子商務流程創新的研究卻相對較少，故本研究探討有關電子商務理論、企業流程管理、企業流程再造、企業流程創新、企業系統規劃、服務品質、關鍵時刻等相關文獻做為基礎，由客戶需求及服務滿意度的觀點，藉由分析及整理相關流程改善的成功關鍵因素，建構一套電子商務流程創新的方法論，以個案來進行行動研究，依據這套方法論的步驟，發掘個案電子商務流程的問題及其可改善的機會，同時藉由內部探討及借鏡外部標竿企業的創新案例，找出個案公司電子商務流程可能的創新機會，並透過理論基礎檢視本方法論的可行性後，證實透過本研究所建構之電子商務流程創新的方法論確實有其參考價值，提供目前正在發展電子商務或即將投入電子商務發展的企業，做為設計其獨特電子商務平台的參考。 / The increasing use of internet and the growing popularity of mobile devices have created a new competitive environment on the Electronic Commerce (EC) platform. Businesses must develop add-on values in services to strengthen the competitiveness. Under the inevitable trend of global EC, not only the retail industry but also financial industry has been highly affected. This Innovative wave may even lead to an industrial revolution. In order to keep the market competitiveness with EC, enterprises would need to shift focus from cost, productivity and operating efficiency to customer needs. Enterprises nowadays are facing the challenges of modifying existing processes and integrated technology to provide customers with most suitable and innovative services. The research objective is to develop a practical methodology to evaluate and redesign the e-business processes of a firm and enhance their competitive advantage. This study investigated concepts and methodologies in e-commerce, business process management, business process reengineering, business process innovation, business systems planning, service quality, and moment of truth. Based on the perspectives of customers’ needs and service satisfaction, the study analyzed and integrated critical success factors of process improvement and process innovation to construct a methodology for e-business process innovation. With an action research process this study tested the proposed methodology on EC processes in a financial institution and discovered e-business process issues and innovation opportunities. The proposed methodology was validated and the feasibility of the methodology was verified by theoretical considerations, and proved to have reference value for enterprises in developing unique innovations in e-business services.

近年來，網際網路(Internet)快速發展，已成為一個無疆無界無時差的市場，如何不被這股潮流所淘汰，我們所提出的解決方案—軟體代理人(software agent)，一位具有人工智慧(artificial intelligence)演化調適(adaptive)能力的代理人，現在已經有許多企業與資訊、管理、電腦科學等各方面專家結合，開始使用軟體代理人來代勞，試想一位永不停止、具有創新、學習適應的員工，企業家可以隨意複製或刪除，隨時配合市場規模，不必擔心任何裁員的負擔，這樣的代理人的問世，勢必對我們的經濟環境帶來莫大的衝擊。 電子商務(electronic commerce)已經行之有年，人類的消費型態似乎不易於因這個轉變而有所改變，消費者如果沒有經過視覺、觸覺、嗅覺等感官的刺激，很難有購買的動機，再加上授信制度的不健全使得電子商務的施行充滿了風險。雖然有這麼多問題，我們仍無法阻擋這股趨勢，在電子科技的進步，3D數位影像、各種感官刺激的傳送、或如同期貨市場上明確公認的規格、法律的修訂、完善的認證制度，接下來我們就是要看軟體代理人的表現。 我們將軟體代理人運用在人工雙方喊價(artificial double auction)的市場，就像真實市場已經有人開始使用自動下單或自動議價代理人的機制一樣。然而市場上是否有必然不敗的策略呢？本文就是要解開這個答案。再進一步來看，待真實市場每個成員受不了生存競爭的壓力，也採取使用代理人的演化性策略，屆時我們的人工市場就是真實市場的縮影，我們在本文也會針對這樣一個具有未來前瞻性市場的表現如何？透過經濟學的角度來揭露市場的本質是否仍然維持？ 在本文軟體代理人即為議價代理人(bargaining agent)，她可以在穩定的(stable)市場環境(其他參與者使用固定策略)中辨別出一些有利的市場特徵，藉由這些特徵發展出有利的策略，而其結果甚至不是很容易想到的策略；接著若每個人都使用議價代理人在市場上交易，這裡我們使用一種納許式過程(Nash-like process)來詮釋，之後再分別依市場的分配效率、價格效率、及所得分配來討論市場績效。

在電子商務的環境中，透過資訊科技的使用與通訊網路的連結，將會有愈來愈多的產品或服務需求者透過新興的電子化媒體 (如網際網路) 來尋找可行的交易互動夥伴，進而完成交易。因此，交易結構□每一份子間的互動關係，將面臨新的衝擊與挑戰。而納入電子商務觀念的供應鏈管理，將是以資訊科技與通訊技術為基礎的新領域，在此一領域中，供應鏈可以簡單地概念化成三部份：即產品/服務的供給者 (賣方)、產品/服務的需求者或是消費者 (買方)、及提供兩者溝通服務的資訊服務提供者。而在三者間，除了存在著生產與配送過程中既有的物料流/產品流、服務流及完成交易所必須的金流之外，更重要的是還有提供控制機能的資訊流。如何有效地管理與利用資訊流便成為供應鏈管理成功與否的關鍵性因素，而企業也因此產生了對於資訊服務的需求。 因此，本論文的目的在於發展出一個完整的研究體系，以針對傳統供應鏈中之供需雙方與資訊服務業之間的關係，發展出一個供需互動模式，以使電子商務環境中資訊服務的供需雙方能夠據此制定重要的決策與策略。此一體系包含了以下三個子體系：概念體系、評估體系、以及規劃體系。在概念體系的部份，本研究將透過文獻探討，針對供應鏈中的供需者 (可被視為資訊服務的需求者) 與資訊服務提供者，發展出一個整合的概念性互動模式，此一模式將解釋各個體之目標與其行為屬性，而這些目標與屬性也將成為後續評估及規劃體系發展的基礎。而後續兩個體系的發展，將以資訊服務的供需互動為研究主體。就評估體系而言，本研究將分別使用加法型 (層級分析法) 與非加法型 (模糊積分法) 方法來發展評選資訊服務提供者的多準則決策模式。而根據上述的結果，決策者便可針對其手邊現有的可選擇方案，來進行評選。一旦評選結果確定之後，決策者便可與其進行後續的供需互動。至於規劃體系的部份，則是要分析供需雙方如何根據自身的目標與資源限制，經由資訊的分享與交換，與所選取的夥伴進行互動。根據供需關係的型態及供需互動的主導者這兩個分類的標準，本研究將供需互動分成四種不同的狀況來探討。而透過模糊二階多目標規劃模式與多階段解題流程圖的應用，我們可以分析供需單位間如何透過資訊的交換以進行互動，並解釋互動所可能出現的結果，亦即失敗或成功。最後，本研究也將使用一個簡例來說明模式的可用性。 第一章 緒論…………………………………………… 1 第一節 研究動機與背景………………………… 1 第二節 研究目的………………………………… 3 第三節 研究方法與發展流程…………………… 5 第四節 論文結構與內容………………………… 6 第二章 文獻探討……………………………………… 7 第一節 電子商務………………………………… 7 壹、電子商務之定義……………………………. 7 貳、電子市場……………………………………. 12 第二節 供應鏈管理……………………………… 15 壹、供應鏈管理之定義………………………… 15 貳、關係的管理與分析………………………...… 17 參、買賣雙方之供需關係………………………... 21 肆、資訊服務提供者之中介……………………... 24 第三節 個體之目標與行為……………………… 29 壹、供應鏈管理之整體目標……………………... 29 貳、供給者 (賣方) 之立場……………………… 32 參、需求者 (買方) 之立場……………………… 35 肆、資訊服務提供者之立場…………………… 39 第三章 研究模式與方法……………………………… 49 第一節 研究模式………………………………. 49 壹、研究定位與個體定義………………………. 49 貳、供需互動模式………………………………. 51 參、研究範圍與分類架構………………………. 52 第二節 研究類型與步驟………………………… 54 第三節 評估方法論……………………………… 58 壹、因子分析……………………………………... 58 貳、加法型多準則評估…………………………. 59 參、非加法型多準則評估………………………. 61 肆、方案績效值的取得………………………… 63 第四節 規劃方法論……………………………… 70 壹、多目標規劃法…………………………… 70 貳、二階規劃法…………………………………. 73 第四章 評估面之研究 – 資訊服務提供者之評選…… 78 第一節 樣本特徵與資訊服務之使用現況……… 78 第二節 評選資訊服務提供者之準則分析……… 81 壹、評選準則之敘述統計分析………………… 81 貳、評選準則之因子分析……………………… 82 參、後續之效度驗證程序……………………… 90 第三節 多準則評估與決策體系之建立………… 93 壹、加法型多準則評估 – 層級分析法………… 93 貳、非加法型多準則評估 – 模糊積分法……… 97 參、實例說明與比較……………………………. 99 第五章 規劃面之研究 – 供需互動模式之發展…...….. 103 第一節 各種供需互動之說明…………………. 103 第二節 供需互動模式之發展………………… 106 壹、問題特性與解題流程……………………… 106 貳、互動規劃模式之建立……………………… 107 參、不同關係型態對互動過程的影響………… 113 第三節 簡例說明……………………………… 117 壹、背景說明…………………………………… 117 貳、問題求解過程說明………………………… 118 參、討論………………………………………… 125 第六章 結論與建議…………………………………… 127 第一節 結論……………………………………… 127 第二節 研究限制與困難………………………… 129 第三節 未來發展方向…………………………… 130 參考文獻………………………………………………… 131 附錄一………………………………………………………… 141 附錄二………………………………………………………… 145 附錄三………………………………………………………… 150 附錄四………………………………………………………… 153 附錄五………………………………………………………… 155 附錄六………………………………………………………… 163 附錄七………………………………………………………… 165 博士候選人簡歷……………………………………………… 172 / In the environment of Electronic Commerce (EC), there are more and more demanders of products or services looking for available interactive partners of transaction through the burgeoned electronic media (such as the Internet), who then complete transactions with the use of information technology and the connection of communication networks. Therefore, the interactive relationship between each member in the transaction structure will face new poundings and challenges. And the supply chain (SC) management, which fits into the notion of EC, will be a new field based on information technology and communication infrastructure. Within this field, the SC can be simply conceptualized into three parts: (1) Those act as the suppliers of products and services (the sellers), (2) The demanders or consumers of products and services (the buyers) and (3) the information service provider (ISP) which provides the information service for both parties. Among these three parties, in addition to the material/product flow and service flow existed in the production and distribution processes together with the financial flow required of accomplishing transactions, what is more important is the information flow that provides control function. Thus, how to effectively manage and use information flow becomes a key factor for successful SC management. As a result, the needs from enterprises for information service arise. This dissertation aims to establish a complete research system which helps develop an interactive supply-demand model for SC in EC, especially focusing on the relationship between the demanders and suppliers of information service. The research system includes three sub-systems: system of conceptualization, system of evaluation and system of planning. The system of conceptualization develops an integrated conceptual model to depict the interactive supply-demand relationship within SC. This model explains the objectives and the behavioral attributes of every individual, which then become the foundation of follow-up development of the systems of evaluation and planning. As for system of evaluation, this paper uses both additive (Analytic Hierarchy Process) and non-additive methods (Fuzzy Integral) to develop the multiple criteria decision making model for evaluating and selecting ISPs. In accordance with the results above, decision-makers are able to evaluate and select from alternatives on hand. Once the evaluation result is confirmed, decision-makers can proceed with the follow-up supply-demand interaction. As for the planning system, analysis of how supplier and demander of information service interact with each other according to their objectives and resource constraints is carried out. This dissertation also divides the supply-demand interaction into four different situations according to the type of relationship and the dominance. Through the application of fuzzy bi-level multiple objective programming (fuzzy BLMOP) technique and the multi-stage problem solving flow chart, we can analyze how the supply and demand units interact with each other by exchanging information and the possible outcomes of interactions can be explained. Finally, this dissertation illustrates the applicability of the fuzzy BLMOP model with a simple example.

近年來電子商店已成為一種新興的零售通路，在美國有人預估未來幾年內，其市場規模將佔美國零售市場的6~8%(Rosen & Howard,2000)。這種，伴隨著Internet發展而快速成長的電子商務，逐漸的改變了人類的生活習慣，也創造了新的商業行為以及經濟模式，並成為近年來企業經營的熱門話題。 　　買賣雙方關係管理一直是企業經營之成功關鍵因素，忠誠的顧客可說是企業獲利的直接來源，多數學者認為行銷學的焦點已由過去傳統交易行銷轉移到今日注重建立並維持與顧客關係的關係行銷，這種被視為行銷新典範的關係行銷，其主要目的在提昇顧客的忠誠度及滿意度，建立良好的顧客凝聚力。 　　本文旨在精緻化Crosby, et al.(1990)所提實體環境之關係品質模式，並在原模式中納入「網路安全性」、「產品失驗(disconfirmation)」、「資產專屬性」等外生變數。企圖由交易成本(Williamson,1975)、關係品質(Crosby, et al.,1990)及科技接受模式(Davis,1989)觀點，來解釋及預測Internet消費者對電子商店關係品質（滿意度、信任）及忠誠度的心理歷程，進而建立具有理論基礎的電子商店關係品質之因果模式。 　　本研究架構包括前因變數（e.g.產品／服務品質、互動強度、網路安全性、產品失驗、資產專屬性）、中介變數（滿意度及信任）、結果變數（e.g.顧客忠誠度、未來互動）三層徑路關係。本理論架構廣納科技面（網路安全、人機介面易用性）、策略面（資產專屬性）、行銷面（互動強度）、產品面（產品失驗）、心理面（網路實用性、隱私權、信任、滿意度）等5大類影響關係品質及忠誠度之因素。 　　本研究同時採用定性及定量方法，來交互驗証結果。 　　定量部份，採隨機問卷抽樣台灣、香港、印度、大陸、美國共3231名Internet使用者的消費行為。分探索性及驗証性兩階段資料分析，前者以效度及信度來篩選量表題目，後者使用LISREL統計工具進行電子商店關係品質之結構性分析，以找出Internet關係品質（滿意度、信任）的前因及後果（e.g.顧客忠誠度、未來互動意願）。定量分析結果發現：(1)本研究B2C電子商店之關係品質模式獲得支持；(2)加強電子商店網站實用性、產品失驗、互動強度，及網路安全性，可提升關係品質；(3)網路安全防範仍是台灣電子商務發展的一項重要工作；(4)電子商店的服務品質、資產專屬性及關係滿意度，可提高顧客忠誠度以及商家的獲利；(5)關係品質的提升，可建立忠誠顧客，強化雙方未來互動。 　　定性分析方面，本研究訪談國內28家網路券商主管，輔以次級資料（網商內容分析、期刊雜誌、證交所網站等）搜集佐證，結果發現：網站服務品質愈佳、網站交易安全性及互動性愈高，不但可有效提升顧客的信任及滿意度（關係品質），且顧客忠誠也愈高。因此加強網站互動機制、網頁內容的客製化、優惠商品（手續費折扣）、及網站資產專屬性（知識專屬性、時間專屬性），都是券商套牢顧客的好方法。根據研究結果，本研究得到結論如下：(1)網路下單具有多項優勢，在台灣證券市場相當具有發展潛力。(2)網路證券由價格競爭走向商品／服務品質導向。(3)證券商品／服務走向多元化及國際化，朝網路金融服務中心發展。(4)網路券商在客製化服務方面較傳統券商可提供更佳服務。(5)網站加強核心資源的創新及累積，建立難以模仿的資產專屬性，提升顧客忠誠度。(6)網際網路是關係行銷的利器。(7)安全仍是網路證券業發展的障礙因素。 / Recently, The Electronic Store has become an up-and-coming retail channel. In America, some people estimate its market scale will hold six to eight percent of the American retail market in the oncoming years. Such kind of Electronic Commerce that increased rapidly by accompanying the development of Internet has gradually changed human living habits. In addition, Electronic Commerce has created a new commercial behavior and a new economic model. Furthermore, it has become one of the most popular issues in enterprises lately. 　　The relational management between buyers and sellers is always the key point for enterprises to run a business successfully. Loyal customers have affinitive connections for them to gain profits as well. Most of the scholars mention that the focal point on marketing has transferred from the traditional transaction in the past to relationship marketing that stresses on constructing and maintaining the good enterprise-customer relationship nowadays. The main purpose of relationship marketing regarding as novel mode for selling is to increase customer loyalties and satisfactions, and also to promote fine customer concentrations 　　For this content, the keynote is to refine the relationship quality model of physical environment, and adopt extraneous variable of net security, product disconfirmation, asset specificity that are from the original model. Additionally, we attempt to use concepts of Transaction Cost (Williamson, 1975), Relationship Quality (Crosby, et al., 1990), and TRA (Theory of Reasoned Action) (Davis, 1989) to explain and predict Internet customers'' psychological process for satisfaction, trust, and loyalty in Relationship Quality of Electronic Store, and then, to build up cause and effect pattern of Relationship Quality of Electronic Store that is provided with theoretical basis. 　　The research structure consists of three-path relations. It is including (1) Ancestor Variables (ex. products, services qualities, contact intensities, Internet securities, product disconfirmations, and asset specificities) and (2) Intervening Variables (such as satisfactions and trusts), and (3) Consequent Variables, (ex. customer loyalties, and future interactions). Meanwhile, the width of this theory focuses on six main reasons of influencing the Relationship Quality and customer loyalty, such as technologies (Internet securities, user interfaces, and eases of uses), strategies (asset specificities), marketings (contact intensities), products (product disconfirmations), psychologies (Internet usefulnesses, privacies, trusts, and satisfactions), and domestic cultures. 　　According to this research, it simultaneously adopts two ways of the Qualitative Analysis and Quantitative Analysis to verify its result. 　　For Quantitative Analysis, it takes randomly survey samples which amounts to 3,231 consumers from Taiwan, Hong Kong, India, China, and America to know the psychographics of internet users. In this part, it''s divided into two steps in information analysis. One is the Explorative, and the other one is the Confirmatory. The former one adopts validity and reliability to shift scale item; the later one uses statistic tools, called" LISREL" to carry out structural analysis in the Relationship Quality Model of Electronic Store, and confirms to find out the cause and effect (Customer loyalty and further interaction) of the Relationship Quality (Satisfaction and trust). Through the result of Quantitative Analysis, we can find out: 1) The research, called "B2C Electronic Store" the Relationship Quality Model is able to obtain the support; 2) When strengthening Electronic Store''s internet usefulness, product disconfirmation, contact intensity, and internet security, it can promote the Relationship Quality well; 3) For the development of Electronic Commerce in Taiwan, the internet security precaution still takes as a serious problem to solve; 4) Stressing on Electronic Store''s service quality, asset specificity and relationship satisfaction can increase customer loyalty and enterprise''s profit; 5) Increasing Relationship Quality can posses loyal customer, and further enhance bilateral future interaction. 　　For the Qualitative Analysis, we interview 28 on-line broker firms in Taiwan, and collect the secondary information (web content of online-broker analysis, periodical magazine, and stock exchange website), as a result, we find out that the better the website''s service quality, the greater transition security and interaction. For this research, it can not only effectively increase the customer trust and satisfaction (the relationship quality), but also build up the high customer loyalty. Hence, it is a good way for brokers to underpin the amounts of customers by uplifting the website interactive mechanism, customized website contents, off-price merchandize (fee discounts), website asset specificities (knowledge and time specificity). Base on the result in this research, we conclude that: (1) An order from the website has varieties of advantages, so it''s equipped the capability of development in Taiwan stock market; (2) Website bond has moved toward merchandize or service quality instead of price competition; (3) Bond merchandize and service has become diversified and global pattern, and it faces toward the Service Center of Online-banking form; (4) Due to the customized service, current online-broker can provide better service than traditional one; (5) For the invention of strengthening core resource, it can have their own asset specificity that is hard to imitate, and promote customer loyalty; (6) Internet is a good toll for the Relationship Marketing; (7) Security is still the main obstacle for the internet stock market development.

傳統的貿易主要以書面往來處理交易相關作業，藉由直接交付、電話、電報、傳真、郵寄等方式傳遞貿易文件，此種作業花費相當的時間與成本，且時有錯誤發生，或是單據晚於貨物到達，造成貨物提領不便的情形。 本論文重點在探討國際貿易流程中物流運送部份的無紙化所遭遇的困難，除第一章緒論介紹研究動機與範圍外，第二章則是介紹國際貿易流程，藉以發現書面作業的缺失，並經由瞭解國際間實施貿易電子化的情形，對照反映我國電子化環境的不足；第三章介紹船貿文件在實務上運作的情況，及國際間因應物流無紙化所創設的電子交易市集，並對上述情況加以評析；第四章探討船貿文件實施電子化在現代法律制度下衍生的法律課題；第五章則藉著探討國際間因應運送服務電子化立法方向的發展，尋求運送法律的出路；第六章則在綜合歸納本文之研究發現，提出建議與結論，作為日後研究可能的方向。

企業著眼於國際市場機會進行國際化的同時，面臨到不同的阻礙，過去國際化的理論討論到影響國際化的速度、進入模式、國家選擇等的各種因素，但隨著產業的型態改變，以及進入國家的不同，國際化的歷程或是成功因素可能因而有所差異。因此，本研究欲探討電子商務在國際化的過程中，特別是進入新興市場國家時，由於電子商務尚未成為主要消費模式，電商企業的國際擴張將會受到哪些因素影響，不同於過去生產導向的國際化歷程，這些障礙又能夠如何被克服。過去學者曾討論外來者劣勢在企業國際化中的影響，但並沒有探討是否適用電商產業，由於產業特性的不同，以及母國市場與進入市場的差異，過去學者提出企業外來者的身份在新市場中面對外來者劣勢，然而，隨著電子商務產業的出現，亦有學者提出局外人劣勢才是新型網路企業在國際化中的主要劣勢，因此，本研究針對過去學者提出的從外來者劣勢（Liability of Foreignness）、局外人劣勢（Liability of Outsidership）出發，結合企業專屬優勢（firm-specific advantage）以及創新擴散理論（Diffusion of Innovations Theory），針對國內外共四家電商業者，採用深度訪談法歸納研究結果。研究結果發現雖然電子商務相較於一般企業在進行國際化初期，主要仍受到外來者劣勢影響，方能順利進入市場去處理身為局外人所帶來的劣勢，透過創新擴散理論的資訊溝通方式以及企業本身的專屬優勢，則可以有效降低進入所遇到的障礙，達到企業在東南亞市場成長的目標。 / During internationalization, firms seek growth opportunities in global markets, while being faced with various sources of obstacles and disadvantages. Previous researches and theories discuss the factors that influence the speed of internationalization, mode of entry, and country selection. However, with the change of industry, and the difference types of countries that are entered, the process of internationalization and the factors that influence the success might vary. As a result, the research aims at clarifying the variables that influence the internationalization of ecommerce corporations, especially when entering emerging markets. In the research, structured interviews were conducted to gain deeper understanding of the internationalization of 4 e-commerce firms. Our findings is that in emerging markets, e-commerce has not become the main stream; therefore, firms need to deal with both liability of foreignness and liability of outsidership because of the new technology and the role as a foreigner in the market. With the firm-specific advantages and the usage of online media and opinion leaders in the countries, e-commerce corporations are more likely to offset the liability that stems from foreignness and outsidership. However, the research shows that the liability of foreignness is more important and urgent for firms to overcome than liability of outsidership. Our research conceptualizes the framework for e-commerce internationalization and provides empirical evidence for the entry and growth in emerging markets.