網際網路的普及固然加速了資訊的流通，也為人們帶來許多便利，但同時也引發新的網路議題，諸如網路駭客的入侵、電腦病毒的散播以及我們所要探討的垃圾郵件。垃圾郵件(spam)就是未經請求傳送的大量商業性的電子郵件，因其數量龐大、不當轉嫁營業成本，所以引發了這個問題的重要性。然而，國內對於垃圾郵件的問題，在法律上尚未有完善的做法，因此引發本研究的動機。在本研究中將以Q方法分析我國網際網路使用者對垃圾郵件的認知上差異，也藉由文獻整理出60個Q陳述，探討台灣網際網路使用者對於垃圾郵件認知的類型，以48名網際網路使用者為對象。由統計分析的結果發現，共可分為4種類型分別為：1.浪費時間型；2.無法信賴型；3.破壞安全型；4.侵犯隱私型，並提出實務上對垃圾郵件的管理。

The prevalence of Internet makes information more circulating and brings us more conveniences. However; at the same time, it also causes new Internet issues, such as invading of hackers, diffusing of computer viruses and the spam which we are discussing in this paper. Spam is the unsolicited commercial email distributed without pre-notice. Because there is huge amount of junk email and illegal transform costs, it causes the importance of this issue. However; there is no sufficient solution legally so this study focused on the cognition differences on the spam for the internet users by the mean of Q technology. 60 Q statements were selected from literature review and 48 Internet users were targeted in order to figure out the cognition types on the Spam for Internet Users. The statistical result indicated four types of attitudes toward the spam problems; 1. time-wasting, 2. unreliable, 3. security-destroying, 4. privacy-invading. And the analysis also provided more practical management for the spam.