隨著手機與智慧型應用程式日漸成熟，發展越來越普及之下，行動支付儼然
成為全世界的浪潮。國際支付大廠布局已走向「全境支付」， 台灣 行動支付平台
期許有更多零售業者加入， 一同 打造出真正的無現金生活 。 資訊安全一直是網際
網路發展迅速的情況下，背後隱藏的風險。行動支 付 使用率與日俱增，相對也帶
來更大的資訊安全危機。安全性和隱私問題代表著態度上的障礙，因此是可被探
討的障礙。這種態度實際影響到是否增加 行動支付的使用量，對於行動支付的平
台業者及採用行動支付方式的商人都具有直接的重要 性 。
本研究著重在於零售商對於行動支付科技的導入 意圖 ，並運用 TOE模型當
作 研究 模型的基礎， 結合資訊安全的構面，進而提出 TOEs模型。 透過問卷發放
來獲取零售 業者 的相關資料 ，並且使用偏最小平方法進行分析 PLS結合主成份
分析與多元 迴歸 分析，不但較符合實務上之型態，也能滿足量化研究的需求。 綜
合以上，本研究的目的為 探討資訊安全對於零售商採用行動支付系統之意 圖 。 以
問卷結果內容做為行動支付平台提供商管理實務意涵上的討論，提供未來政府或
平台業者 訂定相關政策時之參考。
研究結果顯示，本研究之模型解釋力為 0.457，資訊安全確實對於商家採用
行動支付時產生顯著的影響 (p value=0.000)，在 TOE模型當中多半顯示，科技、
組織、環境都會對採用新科技有顯著影響，卻鮮少談論到資訊安全這塊，導致現
行商家之行為和意圖有著不一樣的關係。本研究也證實採用成本、相容性、採用
成本效益、競爭壓力並不會對採用行動支付意圖造成顯著影響。對於平台業者而
言，鎖定那些具有基礎科技能力、本 身客群大多都曾使用過行動支付的零售業者，
並同時降低他們對於資訊安全的擔憂，將會大幅增加願意採用行動支付的意圖。

With the global pandemic raging, emerging contactless payment modes have grown and thrived. Most of the current research on mobile payment focuses on general users, and only a small amount of research has been conducted on retailers. Mobile payment is part of a two-sided market, where both sides require a significant population to maintain the operation of the mobile payment market. Therefore, research on the adoption of retailers has become very valuable. In addition, in the past, there have been few discussions as to why retailers adopt mobile payment systems in their stores. Based on this dilemma, this study proposes a model that adds information security to the TOE model, which is called the TOEs model. This model includes four dimensions: technology, organization, environment, and information security. PLS-SEM was used to verify that the TOEs model is an effective model to examine retail businesses. Research results confirm that information security has a critical impact on retailer intention toward accepting mobile payments. The findings of this study can also assist mobile payment platforms and merchants who are considering the implementation of mobile payment system solutions.

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