隨著網際網路的應用，電子商務已是全球經濟發展主流，預期未來經濟利益將由電子商務帶動，在該體系中，銀行業扮演著主導「金流」的角色，除了支援電子商務交易的扣款及入帳等資金移轉作業外，本身亦可透過網際網路與顧客直接溝通，因此，國內銀行業紛紛設立網路銀行以鞏固原有市場並試圖吸引潛在顧客。另外，加入WTO後，國外銀行可以在國內承作集團式的金融業務，將使本土銀行遭受很大的衝擊，歐美網路銀行的發展早於臺灣，擁有建構網路銀行的經驗及優勢。因此，國內銀行業在電子商務的領域中，更需以積極的行動與謹慎的態度來面對。本研究主要探討國內銀行業對網路銀行的認知、發展網路銀行之過程、可能面臨的問題及發展現況作一探討與分析，藉以擬定臺灣網路銀行發展的建構策略。

　　　　　With the growth of the Internet application, electronic commerce has become the major development trend of global economy. The bank plays an important role in the money flow of electronic commerce system. In addition to the support of electronic payment system, banks can communicate directly with customers through the Internet. Moreover, after attending the WTO, local banks in Taiwan will face strong business shocks because the foreign banks can operate in Taiwan with very little limitation. The foreign banks are also experienced with the construction of the Internet banks. Thus it is most important for the local banks in Taiwan to develop their own electronic commerce. This study will investigate the development of the Internet banks in Taiwan. Finally, some suggestions on the development strategies for the Internet banks in Taiwan will be illustrated.