跨境電子商務是近年來頗受矚目的新經濟與商業模式。人們消費習慣改變和資訊通信技術的進步，使跨境電商持續的快速成長，產業的巨大商機吸引眾人目光，儼然已是創業者的天堂與企業家數位轉型的首選。人們熱烈的討論跨境電商的發展與前景，促使學者們開始分析著產業的優缺點，試圖尋找它發展的原因與脈絡，以協助產業未來發展。

本次研究發現跨境電商經營成敗的關鍵因素，是各國不同的制度環境與參與者對制度的認知。跨境電子商務的發展，相當依賴目標市場國家的政策支持，因此包含政府政策、通關程序、稅務與監管條件構成的制度環境對產業發展產生了一定的影響力。各國制度環境結構的差異性與複雜性，使傳統的行銷策略與市場分析工具，在此特殊商業模式的研究無法完全發揮功能，政策各種面向的分析是研究參考的重要依據。

本次研究是以個案研究方式透過訪談來暸解台灣、美國、中國大陸跨境電子商務的制度環境與價值鏈，進而瞭解跨境電商進入海外市場的策略。藉此鼓勵跨境電子商務的發展，使企業能在多個價值活動中，選擇最適合的進入策略組合，經由跨境電子商務的運作，增加核心競爭力，並能幫助企業的數位轉型，拓展市場增加獲利。

Cross-border e-commerce is a new economic and business model that has attracted a lot of attention in recent years. People's changing consumption habits and advances in information and communication technology have led to the continued rapid growth of cross-border e-commerce. The huge business opportunities in the industry are grabbing attention, and it has become a paradise for entrepreneurs and the first choice for digital transformation of entrepreneurs. The development and prospect of cross-border e-commerce are hotly discussed, prompting scholars to analyze the strengths and weaknesses of the industry, trying to find the reasons and contexts of its development, and to assist the future development of the industry.

The research found that the key factors for the success or failure of cross-border e-commerce operations are the different institutional environments of each country and the participants' perceptions of the system. The development of cross-border e-commerce relies heavily on the policy support of the target market countries, so the institutional environment, which includes government policies, customs declaration procedures, taxes and regulatory conditions, has a certain influence on the development of the industry. The differences and complexities of the institutional environment in each country make it impossible to fully utilize traditional marketing strategies and market analysis tools in the study of this particular business model, with various policy-oriented analyses being important references for the study.

This research uses a case study method to understand the institutional environment and value chain of cross-border e-commerce in Taiwan, the United States, and mainland China through interviews, and then to understand the strategies of cross-border e-commerce to enter overseas markets. In order to encourage the development of cross-border e-commerce, the research aims to enable enterprises to choose the most suitable combination of entry strategies among multiple value activities, increase their core competitiveness through cross-border e-commerce operations, and help their digital transformation and market expansion to increase profitability.

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