中央銀行金融統計月報中刊載，直至102年1月止，台灣的本國銀行、非本國銀行及信用合作社等營業據點，統計有6036家，可知台灣銀行業競爭之激烈。在節省成本及增加效益的考量之下，網路銀行的推動已勢在必行。依據財團法人台灣網路資訊中心調查，直至2012年3月，台灣總上網人口數為1千5百多萬人，較2011年增加54萬人，顯見台灣使用網路人口逐年攀升。網路的普及，帶動電子商務市場的蓬勃發展，對於高度資訊化的銀行產業而言，如何能在商機無窮的電子商務市場中，鼓勵消費者從線上接受業者所提供之相關的金融服務，進一步強化其競爭優勢，乃是值得探討的重要課題。因此本研究將針對台灣的網銀市場相關消費行為進行探討。
　　本研究以知覺服務品質中的無形性(可靠性知覺)、有形性(網頁設計)及知覺犧牲為前因，探討在台灣的網銀市場中，消費者對網銀態度及網銀使用意圖之影響。研究對象以大台北地區的民眾為主，並使用SPSS12.0版以及LISREL8.7版作為資料分析工具。
　　本研究使用結構方程模式進行分析後，獲得以下結論：
一、在台灣網銀市場中，網銀態度確實會影響對網銀的使用意圖。
二、在台灣的網銀市場中，知覺服務品質的無形性(可靠性知覺)會影響消費者對網銀的態度，進而影響網銀使用意圖，但有形性(網頁設計)對網銀態度的影響不顯著。
三、知覺犧牲對於網銀使用意圖之影響，必須經由態度加以中介。
關鍵字：網路銀行、知覺服務品質、知覺犧牲、使用意圖

Monthly Taiwan District The Republic of China published, as of January 2013, there were 6036 business bases of domestic banks, foreign banks and credit cooperative, so  there is fierce competition in Taiwan banking industry. In order to save cost and increase benefit, it is imperative to promote E-bank. According to the survey of Taiwan Network Information Center, as of March 2012, there were totally 150 million internet users in Taiwan, which increased 540 thousand users than that in 2011, thus obviously, the people using the internet in Taiwan has been growing every year. The popularity of the internet drives the electronic commerce market to flourish, in term of highly information-based banking industry, how to encourage the consumers to accept the relevant financial services provided by financial companies in the electronic commerce market with enormous business opportunities, then strengthen the competitive advantages, that would be a worthy and important subject. Thus this study will aim to relevant consumer behaviors of E-bank market in Taiwan to discuss.

This study takes the intangibility (reliability consciousness), tangibility (web design) in perceived service quality and perceived sacrifice as the antecedents to discuss the impact of the consumer on E-bank attitude and behavior intention in E-bank market of Taiwan. The objects are mainly from the common people in greater Taipei metropolitan area, and SPSS12.0 and LISREL8.7 are used as the date analysis tool.

In this study , after analyzing by the structural equation modeling, the conclusions obtained as follows:
I. In Taiwan E-bank market, E-bank attitude does affect the E-bank behavior intention.
II. In Taiwan E-bank market, the intangibility (reliability consciousness) of perceived service quality will affect the attitudes of consumers to E-bank, then affect the E-bank behavior intention, however, the tangibility (web design) affects the E-bank attitude without significant effect. 
III. The impacts of perceived sacrifice on E-bank behavior intention must be mediated by attitude.
Keyword: E-bank, perceived service quality, perceived sacrifice, behavior intention.

目錄
目錄 ....................................................................................................................I
表目錄 ................................................................................................................III
圖目錄 ................................................................................................................V
第一章 緒論 ....................................................................................................................... 1
第一節 研究背景........................................................................................................ 1
第二節 研究動機........................................................................................................ 4
第三節 研究目的........................................................................................................ 6
第四節 研究範圍與對象............................................................................................ 7
第五節 研究流程........................................................................................................ 8
第二章 文獻探討 ................................................................................................................. 9
第一節 理性行為理論................................................................................................ 9
第二節 知覺服務品質.............................................................................................. 11
第三節 知覺犧牲...................................................................................................... 17
第三章 研究方法 ............................................................................................................... 18
第一節 觀念架構...................................................................................................... 18
第二節 研究假說...................................................................................................... 19
第三節 研究變數之操作性定義與衡量.................................................................. 20
第四節 研究設計...................................................................................................... 23
第五節 資料分析方法.............................................................................................. 24
第四章 資料分析與結果 ................................................................................................... 28
第一節 敘述性統計分析.......................................................................................... 28
第二節 信度分析...................................................................................................... 32
第三節 結構方程模式分析...................................................................................... 34
第五章 研究結論與發現 ................................................................................................. 44
第一節 研究結論...................................................................................................... 44
第二節 研究發現...................................................................................................... 45
第三節 研究限制與建議.......................................................................................... 46
參考文獻 ............................................................................................................................. 47

一、中文部份.............................................................................................................. 47
二、英文部份.............................................................................................................. 47
三、網站資料.............................................................................................................. 51
附錄 研究問卷 ................................................................................................................... 52

表目錄
表2-1 服務品質相關文獻 .......................................................................................... 12
表2-2 服務品質衡量構面 .......................................................................................... 15
表2-3 SERVQUAL 衡量構面及問項 ........................................................................ 16
表3-1 有形性之操作性定義與衡量 .......................................................................... 20
表3-2 無形性之操作性定義與衡量 .......................................................................... 21
表3-3 知覺犧牲之操作性定義與衡量 ...................................................................... 22
表3-4 網銀態度之操作性定義與衡量 ...................................................................... 22
表3-5 使用意圖之操作性定義與衡量 ...................................................................... 23
表 3-6 問卷回收情況分析表 ..................................................................................... 24
表3-7 LISREL 各參數符號說明 ................................................................................ 25
表3-8 整體模式之配適度指標 .................................................................................. 27
表4-1 性別分布 .......................................................................................................... 28
表4-2 年齡分布 .......................................................................................................... 29
表4-3 婚姻狀況 .......................................................................................................... 29
表4-4 居住地區分佈 .................................................................................................. 30
表4-5 教育程度分布 .................................................................................................. 30
表4-6 職業別分布 ...................................................................................................... 31
表4-7 平均月收入分布 .............................................................................................. 32
表4-8 各構面之相關係數與Cronbach’ s α 信度 ..................................................... 33
表4-9 結構方程式之參數說明 .................................................................................. 34
表4-10 整體模式配適度指標評估結果 .................................................................... 38
表4-11 整體模式基本配適度指標分析結果 ............................................................ 39
表4-12 整體模式之研究假說與驗證結果 ................................................................ 41
表 4-13 整體樣本模式之路徑效果分析 ................................................................... 39

圖目錄
圖1-1 台灣地區總上網人口數 ..................................................................................... 2
圖1-2 研究流程 ............................................................................................................. 8
圖2-1 理性行為理論 ..................................................................................................... 9
圖2-2 PZB 服務品質模式 .......................................................................................... 13
圖3-1 本研究架構 ...................................................................................................... 18
圖4-1 本研究模式之線性結構關係圖 ...................................................................... 37
圖4-2 本研究整體樣本模式之線性結構關係路徑分析圖 ...................................... 39

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三、網站資料
財團法人台灣網路資訊中心，http://dns-learning.twnic.net.tw/
國際電信組織，http://www.itu.int/zh/Pages/default.aspx
104 SURVEY，http://www.104survey.com/faces/newBusModel/enterprise/index.xhtml