本研究旨在探討台灣純網銀於破壞式創新的背景下，如何模仿既有企業（傳統銀行）來追求正當性的同時發展自身的差異化優勢。在高度監管與市場競爭並存的環境中，新興企業若想穩固立足，除了展現自身的創新力，更需要贏得社會與制度的認可。儘管純網銀常被視為打破傳統金融體系的代表，但實際運作上卻仍受限於現有規範與市場期待，因此，初期會採取「模仿」的策略，效仿傳統銀行在合規架構、風險控管與顧客服務等方面的做法，以降低外界疑慮，並累積信任與穩定性。
由於金融業制度高度成熟且對風險極度敏感，過度強調創新反而易忽視市場對穩定的需求，影響生存機會。透過模仿，新興企業能在爭取認可的同時，逐步發展自身的差異化優勢。本研究正是從此出發，探討純網銀如何在模仿與創新看似衝突的兩端之間，尋求一種兼容並蓄的平衡點，並以最適獨特性作為理論基礎，深入剖析其成功關鍵。為此，本研究運用層級分析法，建構由「實用正當性」、「認知正當性」與「道德正當性」三大目標構面組成之分析架構，並設計五項評估準則，分別為：無實體分行與低成本營運、高利率與手續費減免、數位轉型與去紙化、靈活授信與快速放貸、以及創新產品與服務設計。研究透過問卷蒐集台灣三家純網銀專家之評估意見，並進行成對比較與權重計算。
研究結果顯示，「創新產品與服務設計」為最關鍵之準則，其次為「靈活授信」與「數位轉型」；在目標構面中，「道德正當性」的重要性最高。這也進一步地證實，純網銀應以正當性為基礎，並以創新與顧客導向的服務模式做為競爭策略。

This study explores how Internet-only banks in Taiwan strategically balance legitimacy and differentiation in a highly regulated financial environment. The research integrates disruptive innovation and optimal distinctiveness perspectives to examine how emerging banks establish market acceptance while offering unique value. The Analytic Hierarchy Process (AHP) was employed to construct a three-level decision framework encompassing pragmatic, cognitive, and moral legitimacy dimensions, with five evaluation criteria including operating without physical branches, competitive pricing, digital transformation, flexible credit policies, and innovative service design. Expert responses from three Internet-only banks in Taiwan were analyzed to calculate weightings and determine strategic priorities. The results indicate that “Innovative Product and Service Design” was the most influential criterion, followed by flexible credit practices and digital transformation. Additionally, moral legitimacy emerged as the most critical legitimacy type, emphasizing the importance of ethical conduct and public trust. The findings suggest that Internet-only banks should treat legitimacy as a prerequisite and invest in differentiated, user-centered innovation to achieve long-term competitiveness. This study contributes to the understanding of digital banking strategy and offers insights for practitioners navigating institutional and market pressures.

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