本研究的目的係探討台灣企業發展行動商務應用的情況，並進一步檢測行動商務 應用創新探用程度與企業經營績效間的關係。調查樣本包括為製造業、服務業及金融 業共710家，有效問卷114份，回收率為16.1%，進一步檢測三個假設。結果顯示， B2C、B2B行動商務應用創新探用程度可正面預測企業經營績效的提升。但是各構面 特性並不是所有變項皆能明顯地預測企業經營績效的提升。在B2C行動商務應用創新 探用程度方面，可優先實施收發電子郵件、行動銀行與行動購物的應用項目；在B2B 行動商務應用創新探用程度方面，可優先實施行動企業資源規劃、行動供應鏈管理、 行動業務與行動企業入口網站的應用項目。

This paper examines the effects of adoption of mCommerce applications on business performance in Taiwan. A questionnaire was developed and distributed to 710 business corporations in manufacturing, service and financial industries. 114 usable responses were received for a 16.1% response rate. Three hypotheses were tested. Results showed that there were relationships between B2C, and B2B adoption of mCommerce applications and business performance. Further analyses indicate that (1) corporations could increase business performance when they diffuse emails, mobile banking, and mobile shopping of B2C mCommerce applications; (2) corporations could increase business performance when they diffuse mobile ERP? mobile SCM? mobile services and mobile EIP of B2B mCommerce ap-plications.