隨著台灣經濟的發展，股票投資已成為全民運動，台灣股市的週轉率和成交量甚至曾居世界之冠。近年來金融服務相關業者紛紛推出個人投資推薦系統以提供加值服務並搶占市場商機。然而，使用者是否願意採納推薦系統所提供的建議來做投資決策將是系統成功與否的關鍵。本研究目的即在探討使用者採納推薦系統之建議的意願究竟是受到哪些因素的影響。本研究以台灣地區個人投資推薦系統的使用者為調查對象，採用網路問卷調查方法蒐集樣本資料，共回收342份有效問卷，以部分最小帄方法(partial least squares, PLS)進行資料分析。結果顯示使用者將系統提供的決策建議當成決策輔助依據的意圖主要受到使用者的情感信任所影響，而情感信任則會受到能力認知信任及正直認知信任所影響。此外，投資推薦系統的資訊品質與系統品質則會透過滿意度來間接影響能力認知信任及正直認知信任。

With the development of economy, stock investment has become a popular activity in Taiwan. In recently years, many mainstream banks and financial service providers have delivered personal financial recommendation systems to their customers so as to provide value-added services and increase customer loyalty. It is the key to system success for users to be willing to adopt decision aid provided by recommendation systems to make investment decisions. The purpose of this study was to identify factors that influence the user’s intention to adopt the decision aid’s recommendation. Data was collected through an online survey of 342 users with experience in using financial recommendation systems. The partial least squares (PLS) method was used to test the theoretical model. The results showed that information quality and system quality, but not service quality, have an impact on user satisfaction, which in turn influences the user’s cognitive trust of competency and cognitive trust of integrity. The cognitive trust of competency and cognitive trust of integrity have an impact on emotional trust, which in turn influences the user’s intention to adopt the decision aid’s recommendation.