近年來台灣電子商務市場規模和網路購物迅速成長，消費者於網路購物時多以信用卡付款，但因為法令的限制，台灣為數眾多的小型賣家因為資本額、資安與風險管控能力均不足，無法與銀行合作成為網路特約商店以提供網路信用卡收款服務；然而就在2012年11月初，金管會宣布鬆綁第三方支付服務的限制，使小型賣家能透過第三方支付業者收受信用卡付款，第三方支付服務因此蓬勃發展，目前政府官方、銀行業者以及非銀行機構等業者皆積極佈局，欲開發這極具發展潛力的第三方支付服務市場。
台灣的第三方支付服務正積極發展中，而本研究欲探討會影響第三方支付服務使用意願之因素，因此本研究從過去文獻中探討重要因素並發展一以科技接受模式為基礎的模型，探討消費者的認知有用性、認知易用性、認知行為控制、主觀規範、相容性、知覺風險與信任對第三方支付服務使用意願的影響，希望能提供給業者或相關政府單位作為參考，發展一適合台灣的第三方支付服務，為企業之間或買賣雙方提供一安全便利的支付服務，進而促進台灣電子商務和網路購物市場的交易和發展。
經研究驗證後發現消費者的認知有用性、認知易用性、主觀規範與信任對第三方支付服務使用意願有顯著正向影響，消費者的知覺風險對使用意願有顯著負向影響，而認知行為控制和相容性對使用意願的影響則不顯著。此外認知易用性對認知有用性有顯著正向影響，且認知有用性在認知易用性和使用意願之間具有部分中介效果。認知財務資源和自我效能等前置因素對認知行為控制有顯著正向影響，而信任對知覺風險有顯著負向影響，且知覺風險在信任和使用意願之間具有部分中介效果。

Recent years, Taiwan's e-commerce and online shopping are rapidly growing. Most consumers shopping on the Internet by credit card, but due to the lack of ability in inadequate capital, security and risk-management, government policy limited the individual seller to provide online credit payment service. However, after the Financial Supervisory Commission (FSC) announced the relaxation of restrictions of the third-party payment service in November 2012. The individual seller can accept credit card payments through third-party payment provider. The third-party payment service therefore spread fast, and the government, banking and non-bank institutions are actively to develop the market of great potential for development of third-party payment service.
Taiwan's third-party payment service is developing actively, and this study explores what determines the third-party payments adoption. This study analyzes the factors from previous studies and takes Technology Acceptance Model (TAM) as the main theory structure to explore how the perceived usefulness, perceived ease of use, perceived behavioral control, subjective norm, compatibility, perceived risk and trust influence the behavioral intention of the third-party payment. Hope these results can help the government and business to develop a suited third-party payment service, providing a safe and convenience payment service for business, buyer and seller, and promote Taiwan's e-commerce and online shopping market.
The empirical results indicate that consumer’s perceived usefulness, perceived ease of use, subjective norm and trust have positive influence on behavioral intention, and the perceived risk has a negative influence on behavioral intention, but the perceived behavioral control and compatibility have no significant influence on behavioral intention. Furthermore, the perceived ease of use has a positive influence on perceived usefulness, and perceived usefulness has a partial mediation effect on the relationship between perceived ease of use and behavioral intention. The perceived financial resource and self-efficacy have positive influence on perceived behavioral control. Finally, the trust has a negative influence on perceived risk, and the perceived risk has a partial mediation effect on the relationship between trust and behavioral intention.

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