網際網路的興起改變了人們的生活，也改變了人們消費的習慣，新的商業模式必須將網路媒介納入。其中信任是電子商務邁向成功的關鍵，但目前的研究多以品牌及經驗信任為主。針對網站經營策略、消費行為、交易流程、市場機制等。交易安全方面也多為身份認證、電子簽章、資訊保全、資訊流、物流及金流方面的探討。對於交易雙方具法定效力的身份認證，及具法律效力的交易紀錄程式的稽核及消費者對消費者商務(C2C commerce)交易的保障及交易糾紛的鑑識依據，較無著墨。且對於C2C交易糾紛頻傳，鑑識困難以及缺乏具法律效力證據導致各說各話的羅生門事件一再發生。已經影響C2C交易的活絡及發展。是故提出一套有效的方法論來支持信任關係對於促成消費者在網路消費意願、提升電子商務發展及網際網路電子商務的信用度發展是本文的重點。

The rise of the Internet has changed people's lives, but also changed the consumption behaviors. New business models must be included in the Internet media. Trust is the key to the success of electronic commerce. In the meantime, trust has become a field favored by many researches. However, the vast majority of studies into trust consider it as experience-based attribute of relationship and brand. And strategy against website operators, consumer behavior, transaction process, the market mechanism and so on. Also study of the safety of transactions for more than authentication, electronic signature, information security, information flow, logistics and the money flow. The parties to the transaction effectiveness of the identity of a statutory certification and legally binding transaction records audit programs for consumers to consumer business transactions (C2C commerce) and the protection of trade disputes forensics basis are less written. The C2C transactions are frequent disputes. Forensics difficulties and the lack of legally binding evidence to case are incident to recurring. All those have affected the active trading and development of C2C business transactions. Consequently put forward an effective methodology to support consumer confidence contributed to the consumption by way of the Internet. To enhance the consumer wishes and rise up Internet credit for the development of e-commerce is the focus of this paper.

目錄
第一章 緒論	1
第一節　研究動機	2
第二節　研究目的	4
第三節　研究方法	6
第四節　研究範圍與限制	14
第二章 文獻探討	16
第一節　信任定義	16
第二節 電子商務介紹	25
第三節 網際網路電子發票	37
第三章 訪談與實證研究	45
第一節　消費者對電子發票信任訪談	45
第二節　訪談及問卷結果分析	47
第三節 整合訪談及問卷結果	64
第四章 結論	66
第一節 研究發現	66
第二節 未來研究建議	67
參考文獻	68
中文部分	68
英文部份	70
圖目錄
圖1-1: 經常上網人口成長情況....................................................................................... 3
圖1-2: 研究架構流程圖................................................................................................... 7
圖1-3: 二元模式互動....................................................................................................... 9
圖2-1: 電子商務的區域 (修改自 ANDREW, ET AL., 1997, P.18)..................................... 26
圖2-3: 2004~2007台灣電子商務市場規模................................................................... 30
圖2-4: 我國線上購物市場規模－市場成長規模......................................................... 31
圖2-5: 2005年各類電子商店商品服務的市場規模..................................................... 32
表目錄
表1-1：受訪者個人對問題的認知及意願................................................................... 10
表1-2：訪談型式........................................................................................................... 11
表1-3：訪談方法........................................................................................................... 13
表2-1：顧客信任之定義............................................................................................... 19
表2-2：顧客信任之構面............................................................................................... 21
表2-5：電子商務（ELECTRONIC COMMERCE）重要內容分類................................... 28
表2-6：現有加值服務中心及使用電子發票營業人家數........................................... 40
表3-1：受訪者基本資料表........................................................................................... 48
表3-2：性別分佈比例................................................................................................... 56
表3-3：年齡分佈比例................................................................................................... 56
表3-4：居住地區分佈比例........................................................................................... 57
表3-5：教育程度分佈比例........................................................................................... 57
表3-6：職業分佈比例................................................................................................... 57
表3-7：平均一年上網購物次數................................................................................... 58
表3-8：平均每次上網購物花費................................................................................... 58
表3-9：未來一年上網購物之意願............................................................................... 59
表3-10：發票收取習慣之比例分佈............................................................................. 59
表3-11：發票用途之比例分佈..................................................................................... 60
表3-12：接受電子發票之意願..................................................................................... 61
表3-13：願意接受的電子發票型態............................................................................. 61
表3-14：接受網路傳輸的原因..................................................................................... 62
表3-15：接受上網查閱方式的原因............................................................................. 62
表3-16：其他的原因..................................................................................................... 63
ix
表3-17：發票來確認網路商家的資料及其商譽......................................................... 63
表3-18：有效防範欺詐問題......................................................................................... 64

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網路部分
1.奇摩拍賣網站，http://tw.bid.yahoo.com
2.eBay拍賣網站，http://www.tw.ebay.com
3.蕃薯藤入口網站，http://www.yam.com.tw
4.PCHOME入口網站，http://www.pchome.com.tw
5.創市際市場研究顧問公司，http://www.insightxplorer.com
6.資策會，http://www.iii.org.tw
7.財政部財稅資料中心，http://www.fdc.gov.tw