電子商務正在改變消費者與企業的關係。網際網路與其相關科技的誕生，改變了產業界處理供貨廠商與客戶之間的商務關係。這些改變有的僅是現有產業網路關係的延伸，有的則影響深遠。本論文之主旨在於介紹數位落差(digital divide)與政府電子化等觀念及其所衍生的問題之解決，並於文末提出對電子商務及我國相關立法與基礎建設等面向之政策建言。 「數位落差」代表在不同社會經濟程度下的個人、家庭、企業與地區，能夠利用資訊、通訊科技與網際網路，以遂行其社會活動的機會差距。「電子化政府」指的是以資訊科技改善經濟的競爭力並提升公民生活的品質。並使政府能運用資訊科技提升其服務的品質，以建立數位典範。經由政府的資訊透明化，如：將政府的統計數字與相關計晝等資訊公開上網，以使一般大眾瞭解其決策過程，最終達到強化政府與國民對話的管道，並改善兩者間互動之目的。 而當前電子商務所面臨的問題主要有四，分別為：跨國詐欺、消費者保護、交易安全與憑證、消費者隱私權保護。 「跨國詐欺」指的是非法的商業行為及消費者詐欺，隨著電子商務的來臨，而有跨國化的趨勢。詐騙行為以另一地區或國家的消費者為對象，以逃避有關當局的司法管轄。而解決此一問題則有賴於有效的跨國法律執行，這通常可以透過資訊交換與執法協調來達成。 「消費者保護」意指一般消費者與電子商務廠商，由於服務或是產品品質的爭議所帶來的消費者信心危機。Consumer International針對消費者退貨及保護等議題，建議發展國際商業上可接受、而且符合各國政府法律規定的行為準則。 「交易安全與憑證」則是為了增加商業的穩定性及消費者的信心，在契約及侵權的法律、證據法、認證與電子簽章的法令以及有關法律管轄的議題上所進行的法令改革。這部分包括了能確保資料安全與交易的可靠性的密碼、及我國所推行的「電子簽章法草案」。 最後「消費者隱私權保護」這個議題所探討的是隨著資訊時代的來臨個人資料因為電子活動而暴露在公開網路上的數量與種類將會與日俱增。若消費者無法控制蒐集與使用其個人資料的行為，電子商務必然會侵犯到個人隱私。因此企業及消費者將必須協助在保護隱私與追求利益之間求得平衡。故相關的立法與教育便為當務之急。 在本文的最後作者針對電子商務的技術面、基礎建設面與立法面對政府提出政策建議。

　　　　　The razzmatazz that once surrounded business-to-business (B2B) e-commerce has vanished, leaving a trail of dead dotcoms. That does not mean an end to the changes that new information and communications technologies are bringing to the IT industry. B2B exchanges did more than simply take existing relationships and transactions and turn them into digital form; they offered the potential for new relationships and new sorts of transactions, from auctions to direct sales without middlemen and brokers. Between 1995 and 2000, more than 700 such exchanges were founded. Some were independent market-places and some were run by big buyers or sellers. Most of these have since disappeared. Yet B2B continues to grow today, though companies now tend to work with their own suppliers in private marketplaces rather than in independent exchanges. The coming of the Internet, with its associated technologies, is changing both how companies deal with their suppliers and customers, and how they organize work. Some of these shifts will be profound; others are, for now, mere extensions of the proprietary networks that many big firms were already using. After the folding of many E-commerce companies, the transformation will occur mainly in established companies, which will continue their quiet search for new electronic ways to carry out familiar tasks. As such, many issues posed by the flourishing E-commerce remain to be solved. This paper starts by discussing the digital divide, examines the benefits of the government use of information technologies, cross border fraud, consumer redress and protection, and privacy. Towards the end, the paper also makes recommendations for Taiwan's strategy and policy on the e-commerce industry.