使用者付費（user charge）是現今不少政府用以減輕公共支出負擔的方法之一。所謂使用者付費，意指民眾享用了某項資源、商品或勞務，必須負擔相關成本。本研究基於Ajzen與Fishbein（1980）的理論觀點，將傳統的「理性行為理論」的概念延伸至使用者付費的態度，認為使用者付費態度是預測使用者付費行為的具體指標，因此回顧使用者付費的相關文獻，並編定「使用者付費態度量表」，用以測量一般民眾使用者付費態度之個別差異。本研究以250名民眾為預試樣本，進行項目分析，並以「我贊成垃圾清潔收費」、「我贊成路邊停車收費」、「我贊成國家公園收門票」為效標，以瞭解使用者付費態度的內在因素結構與區辨效度。進一步的，另以500名民眾為正式樣本，以驗證性因素分析進行「使用者付費態度」的構念效度驗證，分析結果指出量表具有良好的模式適配，信效度良好，背景變項的分析亦發現民眾在使用者付費態度的個別差異，在不同背景變項（性別、教育程度、年齡層），亦具測量恆等性。最後，本文針對民眾在使用者付費態度的概念與實務上的應用提出討論。

A user charge is a charge for the use of a product or service. A user charge may apply per use of the good or service or for the use of the good or service. The purpose of this study is to clarify the concept of user charge and furthermore to develop a measurement tool for user charge. Based on Ajzen & Fishbein's Theory of Reasoned Action, this study created the concept of user charge specifically for the behavioral intent ion. A 6- item scale for measuring user charge was administered to 250 peoples for item analysis in the pi lot study. Subsequently, a sample was collected from 500 people for confirmatory factor analysis and reliability estimation. Results revealed that the developed inventory (Inventory of user charge) had satisfactory reliability and validity. A two- factor model with correlation among factors was identified as a good model for fitting the data. Finding of the analysis on background variables are reported. Finally, the significance and the implication of the Inventory of user charge are discussed.