根據經濟部商業司統計，臺灣電子商務交易額每年仍維持兩位數的成長，但是成長率有明顯的趨緩現象，主要是因為台灣的內需市場有限，業者除了努力搶奪國內實體通路的大餅外，更多業者傾向國際市場發展。然而電子商務在朝向國際化發展時，跟一般的國內經營面臨的挑戰最大的不同在於，跨境電商會因為區域市場、法令規範、消費習性及合作夥伴的差異，而影響到原本電子商務平台的營運模式。
有鑑於此，本研究希望能藉由現有的跨境電商平台的經營型態分析與歸納臺灣跨境電商的模式，探討國內電商平台應用服務導向邏輯理論（Service-dominant Logic），與合作夥伴共創價值，符合目標市場的消費者需求。參考國內外學者提出有關服務導向邏輯、跨境電商模式相關文獻，形成研究架構，並透過訪談及次級資料的收集，進行多重個案研究與分析，歸納出跨境電子商務的經營模式與合作夥伴的選擇策略，做為未來要進行跨境業者的電商業者參考，進而找出臺灣電子商務跨境的經營模式發展趨勢與建議。
經研究分析後，發現臺灣的跨境電商模式可以分為三種：跨境直送、平台合作及落地經營，而模式的不同，確實也會對挑選境外合作夥伴有所影響。此外，本研究發現跨境模式中協同合作的驅動程度，以落地經營模式與驅動要素的關聯程度最高，其次是平台合作，最少關聯的是跨境直送模式。並建議未來國內電子商務平台跨境的發展路徑，可由跨境直送或平台合作先切入，但落地經營模式是長遠發展的最終選擇，亦比較能帶給境外消費者較高的在位價值，也比較容易成功。

According to the statistics of Department of Commerce, MOEA, E-Commerce industry in Taiwan represents more than 10 percent of turnover every year, but the growth rate is obviously slowing down. The main reason is that domestic demand is not heavy. Despite expanding the physical channel domestically is the final goal, the most of companies still tend to develop the global market. The main challenges of developing cross-border e-commerce, which is distinctly different from in the domestic, are discrepancy of regional market, local law, consumer behavior and local suppliers.
In this point of view, this research studied a business model of current cross-border e-commerce, and discovered a model of Taiwanese cross-border e-commerce, and investigated e-commerce service applications with Service-dominant Logic, and to generate a common value with business partners and the needs of consumers in the target market. The research framework referred to the relevant journals of Service-dominant Logic and cross-border e-commerce models proposed by domestic and foreign scholars. This research collected secondary data and qualitative data to analysis cases and generated the cross-border e-commerce model and business partner selecting strategy. Furthermore, this research would provide e-commerce companies which are interested in oversea markets with a forecast of the Taiwanese cross-border e-commerce business model and the market trend.
In this research, it discovered three kinds of the cross border e-commerce models in Taiwan, 1) cross-border order online and deliver directly, 2) mutual e-commerce platform, 3) and commercial presence. The selection of foreign partners depends on which model is running. Furthermore, we found out, in the cross border e-commerce models, that landing operation model reaches the highest degree of collaboration to drive the success of cross-border e-commerce, and mutual e-commerce platform and cross-border order and deliver are followed. We strongly recommend to Taiwanese e-commerce platforms, which are interested in the oversea market in the future, that it is beneficial to begin with model 1 and model 2. The model 3 is suitable for a long-term business presence and it is able to provide local consumers with higher value in context, which enable to bring more success.

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