| 摘要: | 摘 要 因應電子商務之發展，金融機構已相繼投入電子支付及電子融資系統之建置，以解決企業金流問題。此等系統常具有跨金融機構、跨使用者之特性。國內票據（含支票、本票、匯票）兼具支付及融資功能，其電子化系統亦具有前述特性，且電子票據法源之確立及電子票據業務之管理，其權責單位包括中央銀行與財政部等不同單位。故實體票據電子化專案之推動，雖係由中央銀行主導，台灣票據交換所負責規劃與執行，惟其電子化議題與制度規劃，均經洽請財政部及其他有關主管機關、金融業、企業界代表，共同組成專案小組研議，俾求周延可行。 本研究採用個案研究法，主要藉由參與並觀察專案小組會議過程及蒐集相關會議資料，詳細描述並評估有關電子票據安全性、使用便利性之議題與其決策。經研究了解電子票據安全性之決策，主要包括建立票據集中登錄保管制度以提昇其公信力，及適用電子簽章法、票據法，以確保電子票據之有效性及保障票據權利人之權益；電子票據使用便利性方面，則為電子票據保持實體票據兼具支付及信用、融資等各項功能，以符合實務使用習慣，並提供簡化之託收方式，俾利電子票據之推行。 研究發現適用定性式之詳細描述，說明此一可實施之電子化制度是如何產生、其優缺點，及實務上可能遭遇之問題與限制。政府主導電子化專案，其電子化策略透明是趨勢，故本研究結果可供學界、實務界及電子票據潛在使用者，作為了解國內實體票據電子化決策及規劃內容等之參考，以利電子票據之宣導與推行。 Abstract To cope with the development of electronic commerce, financial institutions are implementing e-payment and e-financing systems in order to facilitate the cash flows between trading businesses and their banks. As the domestic notes, including checks, promissory notes, and banker’s acceptances, and etc., serve as payment and credit instruments, to retain these characteristics, e-notes has to establish its legal base and authorities in the computerization decision- making and system design. The initiative of the e-notes is in charge of by the Central Bank of China, and Taiwan Clearing House is responsible for its planning and execution. To ensure its implementability, committees formed by representatives from related official institutions including Ministry of Finance, and financial institutions, business expertise are involved. This study adopts the research methodology of case study. This paper elaborately describe the discussion, resolution processes of issues such as security and convenience, by means of participating and observing the committee meetings and collecting secondary sources such as meeting minutes. Using the qualitative research methodology, not only can we describe the process of decision-making, the potential implementation problems can also be identified. Our research findings show that the centralized registration and depository system and Electronic Signatures Law and Notes Law are used to ensure the security and the recipient’s rights. E-checks also retain the functions of payment, credit, and financing to provide the convenience anticipated by the potential users. Since there are various government-driven electronization initiatives, our research findings will be helpful for government’s dceision-making in the future, and also help the academics, practitioners, and potential users of e-notes understand the decision process and the rationales of these decisions so as to promote its adoption and execution. |
