伴隨著網路技術及電子商務的蓬勃發展，銀行開始提供網路銀行服務。由於網路銀行的設置，需配合組織的整體企業目標，考量所面臨的整個經營環境、競爭者的狀況、組織本身的特性及內部運作方式，方能有效建立。本研究即針對此一課題，建立三項研究目標：(1)彙總國內外相關文獻，建立影響銀行導入網路銀行系統之理論架構；(2)就不同類型銀行、不同創新採用階段，測度其受各項因素之研究程度有無差異；(3)探討現階段國內銀行未採用之原因。 本研究從產業環境、組織經營特性及科技特性三個構面，來探討影響銀行導入網路銀行系統的關鍵因素。資料分析採用卡方檢定及變異數分析兩種統計方法。研究結果顯示，產業環境中的「顧客接受程度」、「資訊廠商的推銷」、「網路科技的發展」、「政府法令的因素」；組織經營特性中的「高階主管支持程度」、「組織規模大小」、「電腦化成熟度」；科技特性因素中的「科技的相對風險」、「科技的相容性」、「科技的可觀察性」，再加上「組織經營類型」共11個因素，為影響銀行導入網路銀行系統的關鍵因素。而造成銀行不採用網路銀行系統之原因，主要有「網路安全性」、「金融法令尚未完全開放」、「尚處於觀望態度」及「系統正在規劃中」等四項因素。

Rapid changes in the banking environment are causing them to emerge the Internet Banking (IB). IB cannot implement without the understanding of fundamental aspects of the industry environment, competitors, organizational characteristics and operations, and technology attributes. Based on the above issue, this study constituted an exploratory research designed to provide a theoretical model for identifying how key factors impact banks to adopt IB, which drew from existing concepts and published literature. Secondly, use this model to examine the different types of banks and the clusters of innovations, respectively. Finally, collect the laggards and late majority opinions. The innovation studied was the IB and its adoption was examined with respect to industry environment, organizational characteristics, and technology attributes. The empirical results were analyzed by Chi-square test and ANOVA. This paper surveyed 42 banks and identified eleven factors that impact the adoption of IB: customers acceptance, computer suppliers efforts, Internet technology development, government and legislation limitation, the support of top manager, organizational size, organizational type, maturity of computerization, relative risk, compatibility, and observability. The laggards and late majority are concerned with Internet security, electronic fund transfer, IB system evaluation and planning.