共享經濟為近幾年廣為討論的議題之一，本研究欲以Uber、Airbnb等媒合共享服務類型的網路平台，探討使用者採用共享平台的相關因素為研究方向，從價值觀點出發，考量使用者認知犧牲及認知效益，以交易成本作為採用共享平台服務所認知的犧牲，又將認知的效益分為經濟效益與非經濟效益兩種影響層面，來綜合評估使用者對於整體共享產品服務的認知價值，透過認知價值進而探討影響使用者採用共享平台的參與意圖。其中，交易成本又會受到不確定性和資產特殊性所影響。 本研究將共享平台提供的產品及服務假設五種情境，共收集476份有效問卷樣本回收分析，研究結果發現，使用者採用共享平台時認知的交易成本越低或使用者認知利益越大時，獲得的認知價值越高。其中又以認知效益對於價值感受的影響程度又比使用者認知所做出的犧牲更強。 / Sharing economy is an emerging trend with rapid growth. Many firms such as Uber and Airbnb have taken advantage of the sharing platform to provide innovative services. However, many more have failed after a substantial amount of investment. Not much research has conducted with regard to why consumers chose to use some sharing services but not others. In this research, the value-based perspective and the transaction cost theory are adopted to build a research model for explaining users’ intention to accept a sharing platform. In our model, transaction costs of using the sharing platform is considered as a sacrifice, while economic and non-economic benefits are the benefit side of the model. Uncertainty and asset specificity are considered two main factors that affect the transaction cost. A questionnaire survey was conducted to evaluate the research model. A total of 476 responses were received. SmartPLS3.0 was used to analyzed the data. The results indicate that perceived value is negatively affected by the transaction cost and positively affected by benefits gained from the platform. Perceived value has a significant effect on users’ intention to adopt a service provided on a sharing platform.