本研究由資訊使用者角度出發，探討資本全球化與資訊科技化之潮流下，企業如何利用網站資訊揭露，管理並發展與投資人間的關係。主要驗證企業網站資訊揭露透明度認知與投資人正確投資決策認知的關聯性，以信任為中介變數，並以本國曾經瀏覽過企業網站的個別投資人為研究對象，且採用網路問卷的調查方式進行。研究結果發現，企業網站資訊透明度認知中的資訊時效性、公司治理層面與投資人溝通認知，皆需經由信任方能促進投資人正確投資決策的認知；而企業網站資訊透明度中的資訊便利性則可直接或間接透過信任而增強投資人正確投資決策的認知。本研究最後針對研究結論提出投資人關係管理之理論與實務意涵，以及未來研究方向。

The objective of this research is to examine the trust as an intervening variable between the recognition of corporate disclosure via the web site and the positive recognition of investment decision by investor. The result of this study, based on a web-questionnaire survey of investors in Taiwan, suggests that trust should be a mediating role between the relationship of corporate disclosures via the web site and the positive recognition of investment decision by investor. At last, we discuss the implications in both theory and practice of investors’ relational management. Besides, we also provide some tentative indications of future research.