近年來台灣電子商務業隨著市場競爭激烈，產業技術及知識快速發展變化，為提升競爭力、降低成本及風險，將電子商務所需的眾多技術及知識領域分成多個業務進行策略外包已成產業發展的重要因素；且由於電子商務的工作內容較無地域的限制，策略外包已經越來越為普及。
　　本研究主要探討台灣電子商務中小型企業進行策略外包對商業模式之影響，並以Osterwalder & Pigneur的商業模式圖之九大要素模型基礎進行訪談問卷，選定國內經營三年以上的電子商務中小型企業進行個案研究，資本額為100萬至1000萬，訪談其創辦人，最終將訪談內容整理分析，探討台灣電子商務業進行策略外包對其商業模式影響。本研究商業模式以價值主張、目標客層、通路、顧客關係、關鍵活動、關鍵資源、關鍵合作夥伴、成本結構、收益流等影響進行探討。
　　研究結果歸納以下四點：(一)價值主張因策略外包後增加，進而提升公司競爭力。(二) 目標客層和顧客關係並沒有因為策略外包而增加。(三) 多數公司來說策略外包顯著降低了成本結構，然而少數公司認為策略外包會增加較高的溝通成本。(四) 經由策略外包顯著提升多數公司的收益流，然而少數公司因沒有透過策略外包增加服務項目和通路，故對公司收益流沒有影響。

In recent years, Taiwan's e-commerce industry with the fierce market competition, industrial technology and rapid development of knowledge change. To enhance competitiveness, reduce costs and risks, the technology and knowledge required for e-commerce into multiple business strategy outsourcing has become an important factor in industrial development; and the work of e-commerce is no geographical restrictions, strategic outsourcing has become increasingly popular.
This paper focuses on the influence of strategic outsourcing on the business model of e-commerce industry in Taiwan. Interview questionnaire based on Osterwalder & Pigneur's business model of the nine-factor, selected case studies which domestic business for more than three years of e-commerce industry, interviewing founder, finally organize interview content and analysis. In this study, the business model is discussed value proposition, customer segments, channels, customer relationships, key activities, key resources, key partners, cost structure and revenue stream.
The results of the study are summarized as follows: 1. Value proposition and competitiveness of the company is enhanced by outsourcing of strategy. 2. Customer segments and customer relationships do not increase because of outsourcing strategy. 3. Outsourcing significantly reduces the cost structure for most companies, but a few companies believe that outsourcing increases the cost of communication. 4. Most companies increase revenue through strategic outsourcing. However, a few companies do not increase the company's revenue because they have not increased their services and channels through strategic outsourcing.

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