電子商務線上金流之研究

本篇論文研究鎖定於電子商務的線上金流交易模式，觀察近十年來政府投入大量資源在資訊通訊的基礎建設上，已造就大部分民眾生活消費習慣的改變，從食、衣、住、行、育、樂…等，都已經可以在網際網路線上完成交易，2009年已有超過268萬的民眾使用網路報稅，尤其這幾年來在網際網路的交易中更是演變出不同的商業模式，例如：B2C、B2B2C、C2C等，因此電子商務的線上金流，無論是從交易安全的角度或是從法律的角度都是值得深入探究的議題。作者從文獻資料的蒐集與分析，並訪談相關業者與民眾的需求，將民眾於虛擬通路（網路商店）消費購物時，所衍生出來的線上金流收付安全問題進行討論分析，並進一步研究因著網路市場國際化而涉及多國幣別清算的發展需求，金融機構如何參與以兼顧金流交易安全以及符合法令規章，透過此一研究分析結果作一個建言，期許能提供國內金融機構在推動線上金流服務的一個參考。

關鍵字

線上金流；電子商務

並列摘要

The government’s heavy resource inputs in information and communication building have brought many benefits to people’s lives. In June 2007, there were more than 14 million Internet users; and the personnel networking penetration rate exceeded 60%. In 2009, more than 2.68 million people declared taxes through the Internet, and the general public’s consumption habits for food, clothing, housing, transportation, education, entertainment, and so on have changed; however, in regards to the various internet trading patterns in recent years, discussion and research on issues related to the security and future development of online cash flow have remained scarce. The author intends to take the perspective of the role of banks as financial institutions to probe into the cash flow receipts-payment security related issues that arise and further observe the major market changes and electronic technology changes through research and analysis. In addition, in response to the international network market development needs (multi-currency settlement), the research and analysis results are expected to serve as a reference for domestic financial institutions in their future promotion of the online cash flow services.