海峽兩岸電子商務的興起，使得網路交易成為近年來非常熱門的交易模式，商品資訊透明化，競爭的價格，便利的付款取貨方式，吸引大量人潮在網路上購買東西與在網路上開設店面創業。而在台灣與中國大陸各主要電子商務網站由於所面臨外在環境的不同，加上各網站本身資源的差異，使得兩岸電子商務網站朝向不同的經營模式發展。
在VISA所公佈的2010年電子商務消費者監測調查結果中，亞太地區有87%的受訪者過去一年曾從事網路購物，其中又以中國和台灣的網路購物風氣特別興盛，幾乎所有受訪者（分別為98%和97%）過去一年都曾經在網路上購買產品或服務，這兩個地區的平均網上消費金額也都大幅超過亞太地區的平均水準。
電子商務在兩岸不僅過去一年表現亮眼，接下來的發展趨勢，更被各方面極度看好。資策會推估，台灣2011年電子商務市場規模將達到新台幣4,300億元，年成長率高達20%；瑞士信貸發表的預測報告認為電子商務為中國未來五年成長最快的行業，成長率可能高達400%。中國大陸電子商務龍頭阿里巴巴，今年初更宣佈投資千億元人民幣建設物流體系，願意投入如此大量的金額，顯示其對中國網購市場前景之肯定。
本文以目前台灣市場上的Yahoo!奇摩與中國大陸市場上的淘寶網為主要研究對象，深入探討以下幾點問題: 現況背景、流程模式、獲利模式、核心能力、管理模式，由這幾點的分析比較最後發現在公司現況背景來看Yahoo!奇摩目前占了一些基礎優勢，而淘寶網在整個金物流系統的整合上來說也是相對於其他競爭對手較為領先的，所以本文對於Yahoo!奇摩的建議是能加強金物流與顧客保障部分，而對於淘寶網的建議是能夠轉型進而吸引不同族群的高端使用者，進而增加不同階層的客戶數，這是本文對於這兩家公司的建議。

Emergence of electronic commerce across the Taiwan Strait, making the Internet trading has become very popular in recent years, trading patterns, transparency of product information, competitive prices and convenient payment pick up, to attract large crowds on the Internet to buy things and set up on the Internet store business. In Taiwan and Mainland China as the major e-commerce sites face different temporary external environment, coupled with the differences in resources, the site itself, making the two sides towards e-commerce website development of different business model.
In 2010, VISA announced the findings of monitoring e-commerce consumers in the Asia Pacific region with 87% of respondents had engaged in online shopping over the past year, among which China and Taiwan's online shopping trend particularly prosperous, almost all respondents (respectively 98% and 97%) in the past year have been on the Internet to purchase products or services, these two regions, the average amount of online spending in Asia Pacific are also significantly more than the average.
E-commerce in the past year the two sides not only brisk performance, the next trend, but are extremely optimistic about the various aspects. III estimates, e-commerce market in Taiwan in 2011 will reach NT $ 430 billion, the annual growth rate of 20%; Credit Suisse forecast that e-commerce published in the next five years as China's fastest-growing industry, growth rate may be as high as 400%. Alibaba e-commerce leader in China this year announced plans to invest one hundred billion yuan Chugeng construction logistics system, willing to invest such a large amount of money to show their prospects of China's online shopping market, certainly.
In this paper, on the market in Taiwan and mainland China the Yahoo! Taobao on the market as the main object of study in depth the following issues: the status of the background, process model, revenue model, core competencies, management by these analysis and comparison of the last point that the current situation in the background of the company Yahoo! Canada currently accounts for some basic advantages, and Taobao in the gold on the integration of the logistics system is also more compared to other leading competitors, so this for Yahoo! Yahoo! proposal is to strengthen logistics and customer protection part of the gold, and for the transformation of Taobao's proposal is to attract different ethnic groups and thus high-end users, thus increasing the number of different classes of customers, which is this for the two companies recommendations.

1. 文獻部分
陳孟鴻（2003）。網路拍賣機制之研究—以台灣 E-Bay 拍賣網站和台灣YAHOO奇摩拍賣網站為例。國立交通大學管理學院碩士班碩士論文。
石崇蕾（2004）。C2C拍賣網站經營決策因素之分析-以兩岸主要拍賣網站為例。淡江大學國際商學碩士在職專班。
2. 書籍部分
欒斌、陳苡任、羅凱揚合著（2010）。電子商務（第六版）
盧希鵬（2010）。電子商務_長尾效應下的經營模式與電子化策略，（第二版）。
3. 網站部分
數位時代http://www.bnext.com.tw/
百度文庫http://wenku.baidu.com/
Yahoo! 奇摩網站: http://tw.help.yahoo.com/auct/，
http://tw.help.yahoo.com/auct/fee/fvf.html
http://tw.help.yahoo.com/auct/fee/afeat/index.html
http://tw.help.yahoo.com/auct/fee/index.html
科技網: http://www.digitimes.com.tw/tw/dt/category.asp?CnlID=1,
鳳凰網: http://big5.ifeng.com/gate/big5/tech.ifeng.com/,
中華民國統計資訊網： http://www.stat.gov.tw/mp.asp
淘寶網詳細廣告費用：http://service.taobao.com/support/10891.htm
支付寶說明中心: http://help.alipay.com/lab/index.htm
警政統計通報100年第5號