近年來共享經濟興起，許多新創公司相繼投入相關共享經濟活動。雖然共享經濟已形成一股新興商業趨勢，卻鮮少有學者或文獻探討有關人們使用共享經濟服務意向之研究，故本文以行為理論為基礎，探討共享經濟相關文獻，加入構面：「個人環境永續發展信念」、「知覺經濟效益」與「知覺有用性」來衡量「行為態度」，並考量「知覺網路外部性」及「個人創新特質」因素的影響，最後探討「共享企業理念符合與否」、「管理規範符合與否」與「納稅規範符合與否」三項議題作為干擾變數，探究對人們使用共享經濟服務意向的影響。
本研究透過準實驗設計法進行線上問卷收集，共收集361份有效問卷，並使用路徑分析與多變量多因子變異數檢定，發現「個人永續發展信念」對「行為態度」沒有顯著影響，以及「共享企業理念符合與否」對「個人永續發展信念」與「行為態度」之間沒有存在干擾效果。而「知覺經濟效益」與「知覺有用性」對「行為態度」有顯著正向影響；在「知覺網路外部性」方面，對「知覺有用性」與「行為意向」有顯著正向影響；「個人創新特質」對於「行為意向」也有顯著正向影響；最後「行為態度」對「行為意向」有顯著正向影響。並且若企業符合管理規範，對行為態度與行為意向關係有強化干擾效果；以及若企業符合納稅管理規範，對行為態度與行為意向關係也有強化影響干擾效果，以上結果得到驗證。

Recently, the raise of sharing economy and many start-up companies invested in related activities. Sharing economy has become a new business trend, but few scholars conduct a study of intention to this issue. The paper is based on the decomposed theory of planned behavior and we summarize the literature on sharing economy. We add the construct of the personal sustainable development belief, perceived economic benefit and perceived usefulness to measure attitude toward the behavior. We considerate both the influence of perceived network effect, which is the successful factor on the online platform, and the characteristics of personal innovation. Finally, we explore the issue of the “sharing business belief consistent or not”, “management standard is consistent or not”, and “tax standard is consistent or no” as the moderators and the impact on the use of sharing economy services intention.
In this study, 361 valid questionnaires were collected through the quasi-experimental design method. We use the path analysis and multivariate variance test to find that there is no significant effect between the personal sustainable development belief and the attitude toward the behavior. Sharing business belief consistent or not has no moderation effect on the relationship between the personal sustainable development belief and attitude toward the behavior. Both of the perceived economic benefit and perceived usefulness have a significantly positive impact on the attitude toward the behavior. In addition, the perceived network externality has a significantly positive impact on the perceived usefulness and behavioral intention. The characteristics of personal innovation have a significantly positive impact on the behavioral intentions. Finally, the attitude toward the behavior has a significantly positive impact on the behavioral intention. If the sharing enterprise correspond the management norms, the relationship between the attitude toward the behavior and behavioral intentions will have a strong impact; if the sharing enterprise correspond the tax norms, the relationship between the attitude toward the behavior and behavioral intentions will have a strong impact. The thesis provides evidience of above results.

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