在電子商務盛行的時代，電子載貨證券之使用可提供低成本、快速、高效率及避免詐欺之效益。然電子載貨證券必須能保障交易之安全，並提供傳統書面載貨證券之三項功能:收據、契約證明及物權詮書，才能成為國際貿易信用交易之工具。準此，本論文以我國電子簽章法、海商法、聯合國海事委員會電子載貨證券規則及國際貿易法委員會電子簽章統一規則草案等相關法律、規則為基礎，研擬電子載貨證券之作業實務。本論文並探討電子簽章、加密及解密技術、憑證機構之運作等在電子載貨證券作業之應用，並以法律觀點分析其可行性。

In the age of E-commerce, the use of electronic bills of lading can provide varieties of advantages, including lower operation cost, prompt delivery of documents, efficiency in operation, and the prevention of documentary fraud. However, electronic bills of lading must provide a safe transaction environment and three functions of paper bills of lading, namely receipt of goods, evidence of contract and document of title, in order replace paper bills of lading. This article explores how electronic bills of lading operate based on provisions of the ROC Maritime Law, the Electronic Signature Law, and relevant UN rules. It also examines the application of electronic signature, encryption and decryption, and certification authority, etc., in order to look into the legal feasibility of electronic bills of lading.