食品安全問題的事件引發消費者對食品安全的不信任而改變消費習慣，重創食品產業營收乃至影響社會經濟，面對層出不窮的食安問題事件，如何重拾或維護消費者信心與購買意願成為政府和食品廠商重要的課題。透過食品廠商的資訊揭露可建立消費者的食品安全信任和購買意願，做為食品廠商和消費者的溝通橋樑。依據資訊揭露的內容可區分為產品資訊揭露和企業資訊揭露，另外食品可依照購買價值訴求分為實用型和享樂型，且因食品觀光工廠可同時充份揭露產品資訊和企業資訊給予消費者，因此食品觀光工廠的訪客做為研究對象十分適合，以此探究實用型和享樂型各別食品價值類型下，產品資訊揭露和企業資訊揭露對消費者購買意願的影響。此外消費者個人的健康意識為主觀條件下影響食品購買意願的因素，過去文獻發現健康意識愈高則對實用型食品的購買意願愈高，因此本研究將享樂型食品納入，探討實用型和享樂型各別食品價值類型下，消費者的健康意識高低程度在食品安全信任和購買意願之間的影響。
根據本研究目的，採用六個變數包含產品資訊揭露、企業資訊揭露、食品安全信任、食品價值類型、健康意識和購買意願，並發展兩個研究模式。研究模式1為資訊揭露影響食品安全信任與購買意願之模式，係以企業資訊揭露和產品資訊揭露為主軸並加入食品價值類型，比較對食品安全信任和購買意願的影響。研究模式二為消費者的健康意識和食品價值類型影響購買意願之模式，探討實用型和享樂型各別食品價值類型下，消費者個人的健康意識為在食品安全信任和購買意願之間的關連性。透過兩間分別代表實用型和享樂型的食品觀光工廠–「白蘭氏健康博物館」和「黑橋牌香腸博物館」的消費者進行實地問卷調查，共回收398份有效問卷。主要以PROCESS統計分析工具來驗證中介效果、干擾效果和調節式中介效果。
根據分析結果，本研究發現企業資訊比起產品資訊更能影響食品安全信任和購買意願，且部份消費者接收到資訊後，需透過對其食品安全的信任進而增加購買意願。此外對於購買實用型食品的消費者而言，食品安全信任影響購買意願的強度高於享樂型食品。進一步發現在購買實用型食品時，健康意識程度低的消費者比起健康意識程度高的消費者更依賴食品安全信任而影響其購買意願。因此食品廠商可選擇揭露包含產品和企業的資訊，藉以增加消費者對其食品安全的信任和購買意願。此外對於實用型食品的廠商，應更重視消費者對其食品安全的信任，進而可影響其消費者的購買意願。

Incidents relative to food safety issues have damaged consumers’ trust in these food providers as well as their purchase intention. Hence, it is important to rebuild consumers’ trust in food safety in order to regain their purchase intention. Information disclosure can be a communication bridge between food providers and consumers. The content of information disclosure can be divided into two categories as corporate information disclosure and product information disclosure. Also, the food type can be classified as utilitarian and hedonic depends on consumers’ purchase value. Tourism Factories can fully disclose both product and corporate information to consumers at the same time. Therefore, its visitors are suitable as the research objects to investigate the impacts of product information disclosure and corporate information disclosure on purchase intention depends on utilitarian and hedonic food type. In addition, consumers’ health consciousness as subjective condition is one of factors influences purchase intention. The past studies found that the higher degree of health consciousness generates higher purchase intention for utilitarian food type. Thus, this research investigate under the food types, the moderation effect between trust in food safety and purchase intention.
According to the research objectives, the total 6 variables as product information disclosure, corporate information disclosure, trust in food safety, food type, health consciousness and purchase intention are applied in the two research models. The first research model mainly take both product information disclosure and corporate information disclosure to discuss the influence on trust in food safety and purchase intention, and adds two food types as utilitarian and hedonic for the comparison. The second research model focus on the moderation effect of consumers’ health consciousness between trust in food safety and purchase intention, as well as utilitarian and hedonic food types are taken for the comparison. A total number of 398 valid survey samples was collected from two food tourism factory as representing utilitarian and hedonic food type for each, and analyzed by using PROCESS.
According to the analytical results, we have found that corporate information can affect food safety trust and purchase intention more than product information, while some of consumers’ purchase intention has to be affected via trust in food safety after receiving information. Additionally, the effect of trust in food safety on consumers’ purchase intention, utilitarian type is stronger than hedonic type. Furthermore, the effect of trust in food safety on purchase intention, consumers with low level of health consciousness are more than consumers with high level of health consciousness. As the results, it brings benefits to food providers when both product and corporate information are disclosed. Besides, utilitarian food providers should pay more attention on improving or maintaining consumers’ trust in food safety in order to increase consumers’ purchase intention.

論文審定書………………………………………………………………………………………….i
誌謝……………………………………………………………………………………………………..ii
摘要……………………………………………………………………………………………………..iii
Abstract ………..…………………………………………………………………..………………v
目錄…………………………………………………………………………………………………..…vii
圖次………………………………………………………………………………………………………viii
表次………………………………………………………………………………………………………ix
第一章 緒論………………………………………………………………………………………..01
第一節 研究背景與動機…………………………………………………………………….01
第二節 研究目的…………………………………………………………………………………06
第三節 研究流程…………………………………………………………………………………07
第四節 研究範圍…………………………………………………………………………………08
第二章 文獻探討…………………………………………………………………………………10
第一節 觀光工廠…………………………………………………………………………….....10
第二節 資訊揭露…………………………………………………………………………………12
第三節 食品安全信任………………………………………………………………………...16
第四節 食品價值類型………………………………………………………………………...18
第五節 健康意識……………………………………………………..……..…………………..19
第六節 購買意願………………………………………………………………………………….20
第三章 研究設計………………………………………………………………………………….22
第一節 研究結構………………………………………………………………………………….22
第二節 研究模式與假設……………………………………………………..………………23
第三節 研究方法…………………………………………………………………………….……31
第四章 實證分析………………………………………………………………………………….36
第一節 樣本結構敘述與變數基本分析……………………………………..........36
第二節 資訊揭露對食品安全信任與購買意願之影響驗證………………39
第三節 食品安全信任的中介效果驗證…………………………..........…………41
第四節 食品價值類型的干擾效果和調節式中介效果驗證………………43
第五節 健康意識與食品價值類型的干擾效果驗證……………………....…47
第五章 結論與建議………………………………………………………………………….....52
第一節 結論…………………………………………………………………………………….…..53
第二節 建議…………………………………………………………………………………….……57
第三節 管理意涵……………………………………………………………………………......59
參考文獻………………………………………………………………………………………….……62
附錄：量化問卷………………………………………………………….……..…...………….70

一、中文
田祖武、馬宗洸、陳玟伶，2017，「用餐階段、消費目標、擁擠程度及趣味性對限時吃到飽餐廳顧客服務品質知覺之影響」，經營管理學刊，14期：15~42。
江采潔、邱玉蟬，2014，「消費者對農產品安全的信任」，農業推廣學報，31期：25~44。
李君如，2012，「白蘭氏健康博物館遊客參觀品質、滿意度與參觀效益之模式建構與驗證」，品質學報，19卷6期：541~563。
李宜雯，2011，「資訊揭露–證券市場的防腐劑」，證券暨期貨月刊，29卷11期：5~23。
邱皓政，2006，量化研究與統計分析，五南圖書。
洪嘉聰，2014，消費者對農產品產銷履歷接受度模型之研究，國立中山大學企業管理學系博士論文。
洪德欽，2008，「消費者權利在歐盟基改食品標示之規定與實踐」，歐美研究，38卷4期：509~578。
許秀惠、李建興、黃家慧，2015，「義美憑什麼紅」，今周刊，953期：78~101。
陳寬裕、楊明青、林永森、李謀監，2011，「觀光工廠服務場景, 解說服務品質與遊客行為意圖關係之研究」，戶外遊憩研究，24卷4期，1~28。
郭石玲、李明聰，2016，「健康意識、食品安全和生活型態對有機農產品的態度和購買意向之分析」，商業現代化學刊，8卷2期：73~97。
曾宇良、潘季珍，2009，「研究遊客對產業觀光認知與遊憩體驗偏好關係之研究—以金良興磚雕文化觀光工廠為例」，農業推廣文彙，54輯：207~222。
黃勇富、李素箱、蔡宏仁、張道群，2013，「產品資訊揭露、品牌權益與善因行銷間之關聯性研究－以外帶飲料連鎖加盟業為例」，朝陽商管評論，12卷1期：65~90。
楊雅智，2015，「淺談企業社會責任之國際發展趨勢與國內推動現況」，證券暨期貨月刊，33卷1期，5~15。
蔡憲唐、蕭宏金、洪嘉聰、陳彥鉛，2012，「我國農產品產銷履歷政策之實證研究」， 行政暨政策學報，55期：67~108。
羅世雄，2012，食品安全預警指標與量測誤差之研究–以三聚氰胺為例，國立中山大學企業管理學系博士論文。
關復勇、鄭尹惠、黃志雄，2007，「漁產品資訊揭露與品牌權益間關係之研究」，運籌管理評論，2卷1期：37~49。
二、英文
Ababio, P.F., Adi, D.D., & Amoah, M. 2012. Evaluating the awareness and importance of food labelling information among consumers in the Kumasi metropolis of Ghana. Food Control, 26(2): 571-574.
Alba, J.W., & Williams, E.F. 2013. Pleasure principles: A review of research on hedonic consumption. Journal of Consumer Psychology, 23(1): 2-18.
Alonso, A., Fraser, R.A., & Cohen, D.A. 2007. Investigating differences between domestic and international winery visitors in New Zealand. International Journal of Wine Business Research, 19(2): 114-126.
Babin, B.J., Darden, W.R., & Griffin, M. 1994. Work and/or fun: Measuring hedonic and utilitarian shopping value. Journal of Consumer Research, 20(4): 644-656.
Batra, R., & Ahtola, O.T. 1991. Measuring the hedonic and utilitarian sources of consumer attitudes. Marketing Letters, 2(2): 159-170.
Ba, S., & Pavlou, P. 2002. Evidence of the effect of trust building technology in electronic markets: Price premiums and buyer behavior. MIS Quarterly, 26(3): 243-268.
Borgmeier, I., & Westenhoefer, J. 2009. Impact of different food label formats on healthiness evaluation and food choice of consumers: A randomized-controlled study. BMC Public Health, 9(1): 184.
Becker, M.H., Maiman, L.A., Kirscht, J.P., Haefner, D.P., & Drachman, R.H. 1977. The health belief model and prediction of dietary compliance: A field experiment. Journal of Health and Social Behavior, 18(4): 348–366.
Becker-Olsen, K.L., Cudmore, B.A., & Hill, R.P. 2006. The impact of perceived corporate social responsibility on consumer behavior. Journal of Business Research, 59(1): 46-53.
Caswell, J.A., & Padberg, D.I. 1992. Toward a more comprehensive theory of food labels. American Journal of Agricultural Economics, 74(2): 460-468.
Chen, M.F. 2008. Consumer trust in food safety - A multidisciplinary approach and empirical evidence from Taiwan. Risk Analysis, 28(6): 1553-1569.
Churchill, G. A. Jr. 1995. Marketing Research: Methodological foundations (6th ed.). New York: The Dryden Press.
Christakis, N.A., & Fowler. J.H. 2013. Social contagion theory: Examining dynamic social networks and human behavior. Statistics in Medicine, 32(4): 556-577.
Cramer, L., & Antonides, G. 2011. Endowment effect for hedonic and utilitarian food products. Food Quality and Preference, 22(1): 3-10.
Creyer, E.H. 1997. The influence of firm behavior on purchase intention: do consumers really care about business ethics?. Journal of Consumer Marketing, 14(6): 421-432.
De Jonge, J., Van Trijp, H., Goddard, E., & Frewer, L. 2008. Consumer confidence in the safety of food in Canada and the Netherlands: The validation of a generic framework. Food Quality and Preference, 19(5): 439-451.
Diamond, D.W. 1985. Optional release of information by firms. Journal of Finance, 40(4): 828-862.
Dhar, R., & Wertenbroch, K. 2000. Consumer choice between hedonic and utilitarian goods. Journal of Marketing Research, 37(1): 60-71.
Dodds, W.B., Monroe, K.B., & Grewal, D. 1991. Effects of price, brand, and store information on buyers' product evaluations. Journal of Marketing Research, August: 307-319.
Doney, P.M., & Cannon, J.P. 1997. An examination of the nature of trust in buyer-seller relationships. The Journal of Marketing, 61(2): 35-51.
Enax, L., Hu, Y., Trautner, P., & Weber, B. 2015. Nutrition labels influence value computation of food products in the ventromedial prefrontal cortex. Obesity, 23(4): 786-792.
Engel, J.F., Blackwell, R.D., & Miniard, P.W. 1995. Consumer behavior (8th ed.). New York: Dryder.
Fishman, M.J., & Hagerty, K.M. 1989. Disclosure decisions by firms and the competition for price efficiency. The Journal of Finance, 44(3): 633-646.
Freeman, M., Pearson, R., & Taylor, J. 2013. Law, politics and the governance of English and Scottish joint-stock companies, 1600-1850. Business History, 55(4): 636-652.
Gelb, D.S., & Strawser, J.A. 2001. Corporate social responsibility and financial disclosures: An alternative explanation for increased disclosure. Journal of Business Ethics, 33(1): 1-13.
Ghiselli, E.E., Campbell, J.P., & Zedeck, S. 1981. Measurement theory for the behavioral sciences (A series of books in psychology). San Francisco: WH Freeman.
Goldstein, I., & Yang, L. 2017. Information disclosure in financial markets. Annual Review of Financial Economics, 9: 101-125.
Gould, S. 1998. Consumer attitudes toward health and health care: A differential perspective. The Journal of Consumer Affairs, 22(1): 96-118.
Grewal, D., Monroe, K. B., & Krishnan, R. 1998. The effects of price-comparison advertising on buyers' perceptions of acquisition value, transaction value, and behavioral intentions. The Journal of Marketing, 62(2): 46-59.
Guielford, J. P. 1965. Fundamental statistics in psychology and education (4th ed.). New York: McGraw-Hill.
Hayes, A.F. 2018. Introduction to mediation, moderation, and conditional process analysis: A regression-based approach (2nd ed.). New York: Guilford Press.
Healy, P.M., & Palepu, K.G. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(2): 405-440.
Johnson, P.O., & Fay, L.C. 1950. The Johnson-Neyman technique, its theory and application. Psychometrika, 15(4): 349-367.
Kalakota, R., & Whinston, A.B. 1996. Frontiers of electronic commerce. Reading, MA: Addison-Wesley.
Kim, S.Y., Nayga, R.M., & Capps, O. 2001. Food label use, self-selectivity, and diet quality. Journal of Consumer Affairs, 35(2): 346-363.
Kotler, P. 2012. Kotler on marketing. New York: Simon and Schuster.
Kornelis, M., De Jonge, J., Frewer, L., & Dagevos, H. 2007. Consumer selection of food‐safety information sources. Risk Analysis, 27(2): 327-335.
Kutner, M.H., Nachtsheim, C.J., Neter, J., & Li. W. 2005. Applied linear statistical model. New York: McGraw-Hill.
Lang, J.T., & Hallman, W.K. 2005. Who does the public trust? The case of genetically modified food in the United States. Risk Analysis, 25(5): 1241-1252.
Labbe, D., Ferrage, A., Rytz, A., Pace, J., & Martin, N. 2015. Pleasantness, emotions and perceptions induced by coffee beverage experience depend on the consumption motivation (hedonic or utilitarian). Food Quality and Preference, 44(September): 56-61.
Lee, C.F. 2015. Tourist satisfaction with factory tour experience. International Journal of Culture, Tourism and Hospitality Research, 9(3): 261-277.
Liu, R., Pieniak, Z., & Verbeke, W. 2013. Consumers' attitudes and behaviour towards safe food in China: A review. Food Control, 33(1): 93-104.
Magnusson, Liu, R., Pieniak, Z., & Verbeke, W. 2013. Consumers' attitudes and behaviour towards safe food in China: A review. Food Control, 33(1), 93-104.M.K., Avrola, A., Hursti, U.K.K., Åberg, L., & Sjödén, P.O. 2003. Choice of organic foods is related to perceived consequences for human health and to environmentally friendly behaviour. Appetite, 40(2): 109-117.
Mansfield, Y. 1992. Industrial landscapes as positive settings for tourism development. Geo Journal, 28(1992): 457-463.
Meland, E., Haugland, S., & Breidablik, H.J., 2007. Body image and perceived health in adolescence. Health Education Research, 22(3): 342-350.
Michaelidou, N., & Hassan, L.M. 2008. The role of health consciousness, food safety concern and ethical identity on attitudes and intentions towards organic food. International Journal of Consumer Studies, 32(2): 163-170.
Morgan, R.M., & Hunt, S.D. 1994. The commitment-trust theory of relationship marketing. The Journal of Marketing, 58(3): 20-38.
Muller, D., Judd, C.M., & Yzerbyt, V.Y. 2005. When moderation is mediated and mediation is moderated. Journal of Personality and Social Psychology, 89(6): 852-863.
Normandeau, S., Wins, I., Jutras, S., & Hanigan, D. 1998. A description of 5-to 12-year old children's conception of health within the context of their daily life. Psychology and Health, 13(5): 883-896.
Nunnally, J. C. 1978. Psychometric theory (2nd ed.). New York: McGraw-Hill.
Painter, J.E., Wansink, B., & Hieggelke, J.B. 2002. How visibility and convenience influence candy consumption, Appetite, 38(3): 237-238.
Pivato, S., Misani, N., & Tencati, A. 2008. The impact of corporate social responsibility on consumer trust: the case of organic food. Business ethics: A European Review, 17(1): 3-12.
Prentice, R. 1993. Tourism and heritage attractions. London: Routledge.
Regattieri, A., Gamberi, M., & Manzini, R. 2007. Traceability of food products: General framework and experimental evidence. Journal of Food Engineering, 81(2): 347-356.
Ritson, C., & Li, W.M. 1998. The economics of food safety. Nutrition & Food Science, 98(5): 253-259.
Roininen, K., Lähteenmäki, L., & Tuorila, H. 1999. Quantification of consumer attitudes to health and hedonic characteristics of foods. Appetite, 33(1): 71-88.
Rohr, A., Luddecke, K., Drusch, S., Muller, M.J., & Alvensleben, R.V. 2005. Food quality and safety - Consumer perception and public health concern. Food Control, 16(8): 649-655.
Rutsaert, P., Regan, Á., Pieniak, Z., McConnon, Á., Moss, A., Wall, P., & Verbeke, W. 2013. The use of social media in food risk and benefit communication. Trends in Food Science & Technology, 30(1): 84-91.
Ryu, K., Han, H., & Jang, S. 2010. Relationships among hedonic and utilitarian values, satisfaction and behavioral intentions in the fast-casual restaurant industry. International Journal of Contemporary Hospitality Management, 22(3): 416-432.
Smith, G.C., Tatum, J.D., Belk, K.E., Scanga, J.A., Grandin, T., & Sofos, J.N. 2005 Traceability from a US perspective. Meat Science, 71(1): 174-193.
Sonnenberg, L., Gelsomin, E., Levy, D.E., Riis, J., Barraclough, S., & Thorndike, A.N. 2013. A traffic light food labeling intervention increases consumer awareness of health and healthy choices at the point-of-purchase. Preventive Medicine, 57(4): 253-257.
Spears, N., & Singh, S.N. 2004. Measuring attitude toward the brand and purchase intentions. Journal of Current Issues & Research in Advertising, 26(2): 53-66.
Tsai, H.T., Lo, S.H., & Hsiao, L. 2012. The risk priority index for the left-censored melamine data. Pakistan Journal of Statistics, 28(5):573-579.
Twigg-Flesner, C. 2005. Innovation and EU consumer law. Journal of Consumer Policy, 28(4): 409-432.
Wellisch, H. 1972. From information science to informatics: A terminological investigation. Journal of Librarianship and Information Science, 4(3): 157-187.
Wu, S.H., Huang, C.T., & Chen, Y.F. 2015. Leisure-service quality and hedonic experiences: Singing at a karaoke house as a form of theatre. Total Quality Management & Business Excellence, 26(3-4): 298-311.
Yee, W.M., Yeung, R.M., & Morris, J. 2005. Food safety: building consumer trust in livestock farmers for potential purchase behaviour. British Food Journal, 107(11): 841-854.
Zeithaml, V.A. 1988. Consumer perceptions of price, quality, and value: A means-end model and synthesis of evidence. The Journal of Marketing, 52(3): 2-22.
三、網路
BBC News. 2010. China dairy products found tainted with melamine. http://www.bbc.com/news/10565838.
BBC News. 2017. United States suspends all Brazilian meat imports. http://www.bbc.com/news/world-latin-america-40377203.
Center for Food Safety. 2018. Timeline of mad cow disease outbreak. https://www.centerforfoodsafety.org/issues/1040/mad-cow-disease/timeline-mad-cow-disease-outbreaks.
European Commission. 2018. Food. https://ec.europa.eu/food/safety/labelling_nutrition_en。
Robert Koch Institut. 2012. EHEC O104:H4 Outbreak in Germany, 2011. https://www.rki.de/EN/Content/infections/epidemiology/outbreaks/EHEC_O104/ehec_O104_inhalt_en.html.
The New York Times. 2014. Taiwan’s ‘Gutter Oil’ Scandal. https://www.nytimes.com/2014/09/19/opinion/taiwans-gutter-oil-scandal.html.
王姿琳，2017，「台灣食品業逾半數沒CSR政策」，工商時報，http://www.chinatimes.com/newspapers/20170403000065-260202。
交通部觀光局，2018a，觀光工廠，https://www.taiwan.net.tw/m1.aspx?sNo=0017481。
交通部觀光局，2018b，行政資訊系統，http://admin.taiwan.net.tw/public/public.aspx?no=315。
金管會，2014，強制上市(櫃)特定公司編製企業社會責任報告書，https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201409180005&toolsflag=Y&dtable=News。
法務部，2015，法規資訊–食品、餐飲及營養類，https://www.fda.gov.tw/tc/law.aspx?cid=62&key=%E9%A3%9F%E5%93%81%E5%AE%89%E5%85%A8&scid=63&pClass=01。
法務部，2018，食品安全衛生管理法，https://law.moj.gov.tw/LawClass/LawAll.aspx?PCode=L0040001。
蔡明勳，2014，「鮮奶爭市佔率！林鳳營讓位統一稱王」，TVBS News，https://news.tvbs.com.tw/life/551013。
經濟部統計處，2016，「批發、零售及餐飲業統計調查」，http://dmz9.moea.gov.tw/gmweb/investigate/InvestigateEA.aspx。
謝麗秋，2015，「從2014年食安問題論我國政府治理」，台北市：財團法人國家政策研究基金會。https://www.npf.org.tw/3/15260。