近年來，跨境電子商務的持續升溫，已受到各界關注。若以交易產值而言，過去文獻顯示，B2B型的交易模式將成為未來跨境電商的主要模式。然而，與境內的電子商務交易相比，跨境交易會牽扯出許多通關、檢驗、稅務、匯率及文化差異等等的問題，因而導致跨境電商的複雜度高但便利性卻遠不如境內交易。
B2B跨境電商的成功與其經營模式及策略制定有重大相關，並反映在其經營績效上。因此，本研究之研究目的是探討B2B跨境電商的成功案例，找出影響B2B跨境電商的關鍵成功因素。首先，本研究透過訪談，整理出影響B2B跨境電商成功的因素，包含六大企業經營因素及四大國際市場因素。接著，為了瞭解訪談所得的影響因素是否適用於各行業別之組織，因此本研究依據訪談結果設計問卷，透過較廣泛之問卷調查，進一步確認這些因素的影響力。問卷分析結果顯示，訪談所得之六大企業經營因素及四大國際市場因素皆確實影響企業之B2B跨境電商的成敗，其中又以企業經營因素中之科技平台的採用、產品調整、公司承諾為影響力較大的三個因素。透過分析結果可證實，訪談所得之成功因素可廣泛適用於各產業別之企業。
此外，本研究亦發現目前已進行B2B跨境電商的企業，其經營績效比尚未經營跨境電商的企業高，表示企業實施B2B跨境電商與否對於其經營績效亦有直接影響，也充分顯示出經營B2B跨境電商是企業必須注重的成功因素。

Recently, cross-border e-commerce has been paid much attention. In prior literature, B2B e-commerce is a main mode of cross-border e-commerce. There are many factors that may affect the success of B2B cross-border e-commerce, but not much research has been conducted in this area. Hence, the purpose of this study is to identify the success factors of B2B cross-border e-commerce and explore their effects on firm performance. This study used case study to identify potential factors through in-depth interviews, and then designed a research model based on the dynamic capability theory to assess the relative effect of these factors in a questionnaire survey.
The results show that firms adopting B2B cross-border e-commerce performed significantly better than those that have not done so. Both international environment and firm’s management factors have effect on organizational dynamic capability, which in turn affects firm performance. Proper technology platform, the company's commitment and product adaptation are three organizational factors that influence the dynamic capability of high-performance firms.

論文審定書 i
致謝 ii
摘要 iii
Abstract iv
目錄 v
圖次 vii
表次 viii
第一章、 緒論 1
第一節、 研究背景 1
第二節、 研究動機與研究問題 2
第三節、 研究流程 4
第二章、 文獻探討 5
第一節、 跨境電子商務 5
第二節、 動態能力理論 12
第三節、 企業經營因素 13
第四節、 國際市場因素 15
第五節、 企業經營績效 16
第三章、 研究方法 17
第一節、 研究設計 17
第二節、 個案研究 17
第三節、 研究模型 19
第四節、 研究假說 20
第五節、 操作型定義 23
第四章、 深度訪談分析 25
第一節、 訪談內容 25
第二節、 訪談內容分析與探討 42
第五章、 問卷分析與調查 49
第一節、 問卷設計與回收 49
第二節、 統計分析 56
第三節、 研究結果 57
第六章、 研究結論 92
第一節、 研究結論 92
第二節、 研究限制 95
第三節、 後續研究建議 95
參考文獻 96
中文部分 96
英文部分 96
附錄 101
附錄一 訪談逐字稿一 101
附錄二 訪談逐字稿二 125
附錄三 訪談逐字稿三 133
附錄四 訪談逐字稿四 141
附錄五 訪談逐字稿五 148
附錄六 訪談逐字稿六 162
附錄七 研究問卷設計 167

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