近年來，跨境電商的發展引起了台灣中小企業的密切關注。然而跨境交易過程中會牽扯到許多問題與挑戰，例如各國政策法令、倉儲物流、產品行銷能力、海外市場需求差異等。一些平台服務商為協助台灣業者走向全球建立一個基於跨境電子商務業務模式的生態系統，讓台灣供應商在專心發展品牌的同時，獲得金物流、諮詢輔導、行銷等各項專業協助與必要支援。
本研究根據過去文獻以及跨境電商生態系統涵蓋的角色整理出企業進行跨境電商過程中須考慮到的重要因素，將這些因素納入科技-組織-環境架構(TOE framework)中來探討對企業能力是否有影響，進而影響到企業的經營績效。透過紙本與網路問卷共收集到420有效問卷，採用SmartPLS與SPSS進行資料分析，研究結果顯示：(1)組織因素對企業能力有正向顯著影響。(2)科技因素對企業能力有正向顯著影響。(3)企業能力對經營績效有正向顯著影響。(4)平台功能、平台選擇和科技準備為影響科技因素構念之關鍵影響因素。(5)通路策略、人力資源和公司承諾為影響組織因素構念之關鍵影響因素。(6)第三方服務和環境壓力為影響環境因素構念之關鍵影響因素。

In recent years, the development of cross-border e-commerce has also attracted close attention from SMEs in Taiwan. However, there are many problems and challenges involved in the cross-border transaction process, such as national policy decrees, warehousing logistics, product marketing capabilities, and differences in overseas market demand.Some platform service providers have established an ecosystem based on cross-border e-commerce business model, allowing Taiwanese suppliers to concentrate on developing brands while obtaining professional assistance and necessary services such as logistics, consulting and marketing.
Based on the past literature and the roles covered by the cross-border e-commerce ecosystem, this study sorts out the important factors that must be considered in the cross-border e-commerce process of enterprises and integrates these factors into the TOE framework to explore whether these factors have an impact on the ability of the enterprise, and thus affect the business performance of the enterprise.
A total of 420 valid questionnaires were collected through paper and online questionnaires. SmartPLS and SPSS were used for data analysis. The results showed that: (1) organizational factors had a positive and significant impact on firm’s capabilities. (2) technology factors had a positive and significant impact on firm’s capabilities. (3) firm’s capabilities had a positive and significant impact on business performance. (4) Platform function, platform selection and technology readiness are key influencing factors affecting the construction of technological factors. (5) Path strategy, human resources and company commitment are key influencing factors affecting organizational factors. (6) Third-party services and environmental pressures are key influencing factors affecting the construction of environmental factors.

論文審定書 i
致謝 ii
摘要 iii
ABSTRACT iv
目錄 v
表次 vii
圖次 ix
第一章 緒論 1
第一節、研究背景 1
第二節、研究動機與目的 2
第三節、研究流程 4
第二章 文獻探討 5
第一節、科技-組織-環境架構(TECHNOLOGY-ORGANIZATION-ENVIRONMENT FRAMEWORK, TOE) 5
第二節、跨境電子商務的生態分析 12
第三節、企業能力 17
第四節、經營績效 24
第三章 研究架構與方法 26
第一節、研究模型 26
第二節、研究假說 27
第三節、操作型定義 31
第四節、研究設計 33
第四章 資料分析 43
第一節、樣本基本資料 43
第二節、敘述統計分析 48
第三節、信效度分析 55
第四節、共線性分析 66
第五節、共同方法變異分析 67
第六節、模型及假說驗證 71
第七節、延伸討論 73
第五章 研究結論 76
第一節、研究結果及討論 76
第二節、理論及實務意涵 78
第三節、研究限制及未來方向 78
參考文獻 80
中文部分 80
英文部分 80
網站部分 92
附錄 研究問卷設計 95

中文部分
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網站部分
[1] Alibaba is much more than just China's e-commerce platform
https://www.cnbc.com/2017/09/22/alibaba-is-much-more-than-just-chinas-e-commerce-platform.html
[2] eWTP觸手可及，跨境電商生態圈讓貿易無國界
http://www.alibaba-tw.com/trade/883
[3] 劉麗惠(2016)。精準鎖定跨境模式 贏戰跨境電商市場。取自http://www.ieatpe.org.tw/magazine/ebook302/no302.pdf
[4] 劉麗惠(2016)。迎向跨境電商大浪潮。取自http://www.ieatpe.org.tw/magazine/ebook299/no299.pdf
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[8] 財政部
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[9] 邱秀婕 電子商務的創新型態-跨境電子商務http://ba.tchcvs.tc.edu.tw/epapers/course/1060925_02.pdf
[10] Cross Border Trading: opportunities & challenges
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[11] 阿里巴巴外貿生態圈
http://www.alibaba-tw.com/business/569
[12] 台灣產業轉型怎解？阿里巴巴：建立跨境電商生態系
https://www.inside.com.tw/2017/03/15/alibaba-in-taiwan-b2b-eco-system
[13] 全球競爭壓境，阿里巴巴對台灣跨境電商的３個觀察
https://www.smartm.com.tw/article/34373339cea3
[14] TechNews科技新報
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[15] 企業攻B2B跨境電商 阿里引路
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[16] 毛國光(2018)。跨境電商的機會與挑戰。取自https://mymkc.com/article/content/22924
[17] Advantages Analysis and International Operation Strategy for
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[18] Jonathan Kini(2015). SMEs: Utilizing technology to get ready for change. Web Site：https://www.yourreadybusiness.co.uk/smes-utilising-technology-to-get-ready-for-change/