由於網際網路的成熟發展，愈來愈多服務或產品皆透過網路進行服務或銷售，而網路銀行的線上服務比起過去實體銀行服務更為快速及便利，並且較不易受到時間及地點的限制，因此網路銀行的服務成為各銀行間競爭時的重要關鍵之一。
　　本研究以科技接受模式為基礎理論，並結合理性行為理論，另加入對網任信任感、網路風險等變數探討使用者對網路銀行之網路有用性、網路易用性、對網路信任感、主觀規範、網路風險及網路使用態度對網路銀行使用意圖之直接或間接的影響關係。本研究以使用過網路銀行之使用者為調查對象，透過網路問卷的方式進行資料蒐集，總計回收309份問卷，其中有效問卷為272份，有效回收率為88%。
　　本研究透過因素分析及結構方程模式對假設架構及假說進行實證研究，根據研究結果得出以下結論：
一、網路有用性、網路易用性對網路銀行使用意圖有正向且顯著的影響關係，兩
者皆透過網路使用態度間接影響使用意圖，而網路易用性也會直接影響到使
用者的網路有用性認知程度。
二、對網路信任感對主觀規範有正向且顯著的影響關係，主觀規範對網路銀行使
用意圖亦存在正向且顯著的影響關係。
三、網路風險對於網路使用態度會有反向且顯著的影響關係。

Because of the Internet become matures, more and more services or products are service or sales through the Internet, Internet banking online services compared to the entity banking services are more quickly and convenience, and less restrict by time and location, so the Internet banking service has become the key point of the competition that between banks.
This research is based on the technology acceptance model, and combined with the theory of reasoned action, this study adding factors such as sense of trust on the internet and security risk. It is to explore the influence of usefulness of the internet, ease of use of the internet, sense of trust on the internet, subjective norms, security risks and internet using of attitude of the direct or indirect impact on the intention to use toward Internet banking. This research collect data by online questionnaires, a total number of receive questionnaire is 309, there were 272 effective questionnaires, effective response rate of 88%.
In this research, factor analysis and linear structural equation model are applied to examine the conceptual framework and the hypothesis. The findings of the research are stated below:
1.Usefulness of the internet and ease of use of the internet have significant positive effects on the intention to use toward Internet banking, they through the internet using of attitude indirectly effects on the intention to use, and ease of use of the internet will directly effects on the level of usefulness of the internet.
2.Sense of trust on the internet has significant positive effects on subjective norm, subjective norm also has significant positive effects on the intention to use toward Internet banking
3.Internet risk has significant negative effects on internet using of attitude.

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