在數位時代，紙本流失、讀者習慣改變，傳統媒體面臨前景不定的挑戰。本研究探討傳統雜誌發展內容取向不同的新平台。以《天下雜誌》「獨立評論@天下」為個案，探討新平台成立的脈絡，新平台與母媒體價值取向的不同，以及新平台如何建立產製特色，並發揮平台效益。透過文本分析，以及與雜誌管理階層、新聞工作者訪談，研究發現，獨立評論平台是在符合《天下雜誌》的數位化方向下發展差異化，儘管新平台與母媒體有不同的價值取向，組織仍支持其成立。 研究總結，傳統媒體在一定的理念共識下，以組織資源支持新平台發展具差異化的內容，且拋開短期獲利的思維，長期而言，新平台能替組織擴展新讀者，提升品牌價值，甚至帶動數位獲利的新契機。

In the digital age, traditional media suffers from rapid decline of readership and profitability. This study seeks to explore how CommonWealth Magazine developed the new website-＂Independent Opinion@CommonWealth Magazine＂. The website differentiates its content by presenting critical reviews that speak up for citizen rights such as democracy and social justice. Through textual analysis and in-depth interviews with managerial staffs and journalists, the results show that Independent Opinion website was developed in accordance with the digitalization of CommonWealth Magazine. Despite there was conflict of opinion about the content of the website, the media still have shared mission, thus supports the development of the website. With the resources provided, Independent Opinion website utilizes the advantages of digital platform and provides independent voices which enrich the discussion of public policies in Taiwan. Although online business model is unclear, in the long term, CommonWealth could benefit from the website, including readership growth, brand value enhancement, and digital revenue opportunities.