本論文主要在瞭解財經頻道的可信度。可信度是社會的資產；國內財經頻道成立至今12年，有其特殊的發展需要和歷程；本論文之研究期間，正值主管當局對財經頻道進行換照審議工作，財經頻道可信度的瞭解因此更為需要。本研究以文獻探討及財經頻道之前驅研究建立財經頻道可信度之架構，並以修正式德菲法對專家學者小組進行兩回合問卷調查，及四位學者專家的深度訪談，試圖建構國內財經頻道可信度面向及量表。 / 本研究將財經頻道可信度可分為可信賴性、專業性、正確性、多元性及社會責任等5個面向共38項題項，其中可信賴性有9項題項、專業性有9項題項、正確性有8項題項、多元性有4項題項、社會責任則有8項題項。 / 研究顯示，社會責任面向中的「從業人員不涉及股市內線交易」與「經營者以大眾利益為考量」等兩個題項是財經頻道可信度最重要的量表題項，相較於過去國內對一般新聞媒體可信度研究的結果對社會責任面向的不確定性，本研究認為社會責任面向為財經頻道可信度的面向之一；在可信賴性面向中，「平衡報導、多方並陳」因應財經頻道特質所納入的題項，也成為此面向中最重要的題項。可信賴性與社會責任兩個面向較偏向一般性的媒體可信度面向，專業性、正確性及多元性等三個面向則偏向財經頻道特有的可信度面向。研究發現，財經頻道的可信度與一般電視可信度的量表題項的確略有不同，理論界與實務界應將兩者區分開來，不應一視同仁。以此研究反觀國內八家財經頻道，大部份頻道的現況與本研究結果相去甚遠，值得欲永續經營的財經頻道經營者及從業人員深思。 / 研究建議，財經頻道應以中立的態度多方並陳、平衡報導，提升從業人員對自我的道德要求及專業訓練，加強議題的選擇、處理、追蹤的能力，並在組織內控上善盡把關之責，不但需要多元的內容呈現，也希望提供訊息來源並經過驗證，最後，對社會責任的認知及製作品質精良的節目是財經頻道未來應持續發展的方向。本研究結果期望能對財經頻道業者在經營及操作上提供參考，並提供閱聽眾在選擇收視財經頻道時做為評鑑之參考指標。 / This study aims to build evaluation criteria of financial news channel credibility. In comparison of news channels, there are comprehensive approaches to evaluate their credibility, but those approaches may not fit precisely with the feature of the financial news channel. Based on literature review and pilot study, a framework of credibility specific to financial news channels is built within this study. The scale of credibility evaluation is conducted by two rounds of questionnaires and in-depth interviews with professionals through Delphi method. / Through a total of 38 questions, this study categorizes financial channel credibility into five dimensions of trustworthiness, professionalism, accuracy, diversity, and social responsibility. It consists of 9 questions regarding trustworthiness, 9 questions on professionalism, 8 questions related to accuracy, 4 questions on diversity, and 8 questions on social responsibility. / In the social responsibility part, two issues of “no insider trading conducted by personnel in the business” and “managers make considerations based on public benefits” are the most important on the scale for financial channel credibility. To compare with the uncertainties on news media credibility in past domestic studies of social responsibility, this study reveals that social responsibility is one of most important dimensions of financial channel credibility. In the trustworthiness dimension, “balanced reporting and description of multiple sources” is incorporated in response to the features of financial channels, and is the most important issue in this aspect. In comparison with other media credibility studies, “trustworthiness” and “social responsibility” belong to general media credibility dimensions, while the three dimensions of professionalism, accuracy, and diversity are more unique to financial channel credibility. This study discovers that the credibility of financial channels indeed shows differences from issues on the credibility scales of general television; the two should be separated in theory and in practice. / The report suggests that financial channels should keep a neutral attitude to describe diverse sources and make balanced reports; elevate the ethical requirements and professional training for personnel in the business; strengthen the ability in selecting, treating, and tracking issues, and have adequate control in organizational change. Not only content diversity is necessary, but also the information source should be given and confirmed. Finally, perception of social responsibility and production of quality programming is a direction financial channels should develop in the future. It is expected the results of this study can provide a framework for financial channel business in operation and management, and also an evaluative indicator for members in public who choose to watch financial channels.