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。

新型態的網路交易模式已漸漸地改變平民大眾的消費習慣，而隨之起步的支付模式更是日新月異。發展至今，有別於傳統的現金交易，或者是金融專戶轉帳等支付服務，因應電子商務交易習慣的第三方支付逐漸受到消費者的喜愛。 所謂的第三方支付服務，主要透過第三方支付業者的資金能力提供給使用者相當程度的交易擔保，並且與銀行進行合作進而承作類似儲蓄的預付儲值業務，讓使用者得以安心地進行網路交易，有效地推動電子商務的蓬勃發展。 然而，綜觀第三方支付服務在台灣的發展，可以發現相關的法律規範卻直到今年(2015年)才完成建置，在此之前，許多業務的經營多遇到法規適用的問題，導致第三方支付業者多在法規模糊地帶遊走，十分地不明確。時至今年，針對第三方支付服務所設立的專法-電子支付機構管理條例與相關的子法正式施行，相關的業者得以明確地受到法規管束，而對於使用者而言，亦可以受到明文的法律保障。本文除了探究第三方支付服務之法規發展，同時欲以國際上重要的第三方支付立法例進行國際法的比較，參酌中國美國歐盟之相關立法，分析我國相關法規與國際立法潮流之異同，並對於現今專法提出評析。 / The advanced development of E-Commerce have gradually changed the habit of people and it leads to the innovative payment system as well. Instead of traditional payment service, the third-party payment service becomes more and more popular. The operators of third-party payment guaranteed users a safe payment system with its own financial fund and run the money storage business though contracting with banks. The development of third-party payment and E-commerce is mutually progressing. However, there are still many issues about applying laws for the operators and users before establishment of third-party payment law and it also makes the third party payment operator in the grey area. Up to this year(2015), the exclusive law for third-party payment finally finished and it provides the operators and users a full set of regulations to follow. In addition to analysis the development of third-party payment, the thesis will go a step further to discuss about the comparative study on the legal system of third party payment service in China, USA, and EU. On the whole, the author makes a comprehensive discussion on third-party payment legal development in Taiwan with relevant law trends in focus countries, and puts forward the suggestions for the legal system in Taiwan in the end.

商業活動以支付工具完成付款作業。時代變遷，支付工具亦隨之進化演進。科技進步，電子支付工具陸續興起，電子支付工具依照特性可有不同的分類，對於不同的使用對象，在不同的使用環境，依不同需求可選擇不同的工具。 金融卡是我國重要的支付工具之一，具有提款、轉帳、餘額查詢及繳稅費等功能，磁條金融卡因安全因素將全面轉換為晶片卡，晶片金融卡除具有磁條卡的交易功能，在安全性大幅提昇後，配合網路自動櫃員機在網際網路上已成為一項方便又安全的支付機制，未來可朝全方位金流工具發展。 本研究透過了解電子支付工具的分類及特性，並探討電子支付工具之國內外應用發展趨勢及相關失敗經驗，綜合研究資料及心得，分析晶片金融卡支付工具之優劣強弱，提出晶片金融卡支付工具未來發展建議，期能讓我國消費市場電子支付工具之發展更健全，以構建發展電子支付工具之完整版圖。 關鍵字：電子支付工具(Electronic Payment Tool)、晶片金融卡(Financial Chip Card)、網路自動櫃員機(eＡＴＭ)、金流(Cash Flow) / The payment of business activity is done by the payment tool. As time goes by, the payment tool is improving. Electronic payment tool is coming through the progress of technology. There are different categories in users, environments, and demands for various characteristics of the electronic payment tool. The ATM Card is one of the most important payment tools in Taiwan with the function of Inter-bank Withdrawal, Balance Inquiry, Fund Transfer, and Tax Payment. The Magnetic Stripe ATM Card is being replaced by the Financial Chip Card for the security reason. With the original functions of the Magnetic Stripe Card plus security control, the Financial Chip Card can be also worked with eATM on the Internet and becomes a convenient and safe payment tool toward all-around cash flow development in the future. We study not only the categories and characteristics, but also all applications, trends, and related experiences of the electronic payment tool. We combine all the information and opinions about the Financial Chip Card as a payment tool to understand its strengths and weaknesses. We hope that the development of Electronic payment tool in Taiwan is progressing and look forward to its benefits in all sides.

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.

《電子支付機構管理條例》自2015年2月實施後，陸續有相關子法作為補充。2015年底，金管會目標台灣非現金支付要在5年內達到52%，因此2016年被稱為｢支付元年｣。推廣線上支付最重要的除了市場動向外，莫過於法規的設置，因此本文探討目前的法制是否足以因應如此新興產業的需求，從進入門檻監理、消費者保護與產業發展三大個面向討論現行法規，並剖析是否有檢討之處。 由法制面審視我國對支付產業進入門檻的規定，反映了產業的競爭與發展的機會。而消費者的使用經驗是支付產業最佳的廣告，尤其支付系統多由小額且龐雜的交易組成，一旦紛爭發生，使用者大多自認倒楣，因此具有完備的防止糾紛或詐騙機制、資訊安全規範，產業才能永續發展。 / Since the implementation of the《Law on the Administration of Electronic Payment Institutions》in February 2015, the related regulations have been supplemented one after another. By the end of 2015, Financial Supervisory Commission set the target for non-cash payments in Taiwan to reach 52% of the total transaction within 5 years. So 2016 is called "the first year of payment". The most important thing promoting online payment is not only market trends, but also the establishment of legal system. Therefore, this article examines whether the current legal system is sufficient to meet the needs of such emerging industries, From entry barriers and supervision, consumer protection, industrial development, the three-oriented discussion of existing laws and regulations. From the legal point of view of Taiwanese payment industry entry barriers, it reflects the competition and development opportunities. The consumer experience is the best advertisement of payment industry. Especially the payment system is composed of small amount and complex transactions, once the dispute occurs, most users claim to be unfortunate. So there is a comprehensive mechanism to prevent disputes or fraud, information security norms, industry will be sustainable.