本文主要探究垃圾郵件 ( SPAM ) 的成因與危害，並建立台灣企業之SPAM成本計算器。根據本文估計SPAM對台灣企業可能增加之經營成本，每年約介於新台幣1,681,159元 ( 其他服務業 ) 至新台幣2,206,344元 ( 金融保險業 ) ，平均為新台幣1,916,415元。其次主要先進國家，近年來紛紛通過與實施SPAM之法規，根據本文研究，發現當前台灣規範垃圾郵件之法規仍不夠完備，因此政府應加速完成對SPAM之立法與實施，且建議主管機關在現階段或許採取Opt-in之立法原則會較Opt-out為有利。

This study probes into the cause and danger of the SPAM, and sets up the SPAM cost calculator for enterprises of Taiwan. Estimate according to this text that SPAM may increase the operating cost to enterprises of Taiwan, nearly lie between $1,681,159 NTD (other service industry) to $2,206,344 NTD (financial insurance industry) every year, and the average operating cost to enterprises of Taiwan is $1,916,415 NTD. Secondly, in recent years, every advanced country has pass with the regulation of SPAM one after another. According to this study, Taiwan should finish the legislation about SPAM with higher speed, and advise the competent authority to adopt the legislation of Opt-in is perhaps better than Opt-out at the present stage.

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