線上旅遊的發展越來越引起各界的注意，根據2003年資策會電子商務研究所的台灣B2C電子商務市場研究來看，線上旅遊產業總共創造了106億的產值，而根據經濟部商業司（2004）調查指出，今年線上購物市場中佔有比例最高的是旅遊業，高達68%；線上旅遊儼然是電子商務中的搖錢樹。

　　由於網際網路的興起，旅遊業發展出一種嶄新的服務模式，由人際介面的互動轉變為人機介面的互動形式，台灣有許多成功的旅遊網站，如：易飛網(Ezfly)、易遊網(Eztravel)，帶動旅遊網站的市場的活絡，導致許多傳統的旅行社受到不少的衝擊，而紛紛的加入電子商務的行列，但旅遊網站的功能與內容相當繁雜，業者往往不了解而漫無目的的投入其中，而導致失敗。

　　網站品質是旅遊業競爭的利器，雖然網際網路服務的形式不同於傳統服務，但以旅遊業提供的線上服務競爭力來評估，網站品質仍是不可或缺的核心競爭力，因此網站品質會影響網站的成功與否，也會影響使用者對於使用網站的認知信念，本研究依循這樣的概念，以資訊品質、系統品質以及服務品質這三種品質為外部變數，再加上科技接受模式，發展出研究架構，透過網路問卷方式，試圖分析影響使用者使用線上旅遊之因素，來推測影響使用者的行為，以符合旅遊網站使用者真正的需求，讓旅遊網站有更多消費者接受並使用，並提供想要轉型或投入旅遊網站的旅遊業者參考。

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