隨著全球能源轉型的浪潮席捲而來，各國政府紛紛推動再生能源發展，台灣亦不例外，訂定2050淨零排放目標，並透過政策工具鼓勵企業投資綠能。中小企業（Small and Medium Enterprises, SMEs）作為台灣經濟發展的中流砥柱，若能積極導入太陽能光電系統，不僅可降低營運成本，亦能提升企業競爭力，並助力台灣達成能源轉型與減碳目標。然而，由於資金有限、技術門檻高、政策適應能力不足等挑戰，中小企業在綠能投資的決策上仍顯得舉棋不定。因此，深入探討影響台灣中小企業投資太陽能光電系統的關鍵因素，實屬刻不容緩。

本研究以計畫行為理論（Theory of Planned Behavior, TPB）為基礎，透過問卷調查法，針對台灣中小企業進行實證分析，探討投資態度、主觀規範及知覺行為控制對企業投資意願的影響，並進一步分析經濟效益、環境永續、長期投資回報、政策支持、產業競爭壓力及資源可得性等因素的作用。研究結果顯示，企業對於經濟效益的認知、客戶與股東的期望，以及政府補助與技術支援，均對投資意願產生舉足輕重的影響。此外，當企業認為投資太陽能光電系統可帶來長期回報、減少環境負擔，且政策穩定性高時，其投資意願亦隨之水漲船高。

本研究不僅在學術領域提供貢獻，亦對政府與企業決策具有實務參考價值。政府應強化補助與融資機制，簡化行政流程，提高資訊透明度，以降低企業投資光電系統的障礙，並確保政策的一致性與長遠性，使企業能無後顧之憂地投入綠能發展。同時，企業亦應審時度勢，透過策略性規劃，提高對綠能技術的認知與應用，掌握未來市場競爭優勢。期望本研究能為台灣中小企業的能源轉型提供具體建議，助力實現永續發展目標，讓企業與社會共同邁向雙贏局面。

The transition to renewable energy has become a global imperative, with Taiwan setting ambitious goals for achieving net-zero emissions by 2050. Small and Medium Enterprises (SMEs) play a critical role in Taiwan's economic landscape, yet their adoption of solar photovoltaic (PV) systems remains limited due to financial constraints, technical barriers, and policy challenges. This study aims to explore the factors influencing SMEs' investment willingness in solar PV systems by leveraging the Theory of Planned Behavior (TPB) as the theoretical framework. Through empirical analysis based on survey data, the study investigates how investment attitude, subjective norms, and perceived behavioral control affect investment intentions. It further examines the roles of economic benefits, environmental sustainability, long-term returns, policy support, industry competition, and resource availability. The findings highlight that economic awareness, customer and shareholder expectations, and government subsidies significantly impact investment decisions. Additionally, the perception of long-term returns and stable policies positively correlates with investment willingness. This research provides valuable insights for both policymakers and business leaders, suggesting that government initiatives should focus on strengthening subsidies, simplifying administrative processes, and enhancing transparency to lower entry barriers for SMEs. Concurrently, SMEs are encouraged to strategize around green energy adoption to enhance competitiveness and sustainability.

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網路資料
1.台灣電力公司，網址:https://www.taipower.com.tw/2289/2363/2380/2383/10560/
2.經濟部能源署，網址:https://www.moeaea.gov.tw/ECW/populace/content/Content.aspx?menu_id=14438
3.太陽光電單一服務窗口，網址:https://www.mrpv.org.tw/