台灣電子支付市場逐漸成熟，市場競爭從早期以補貼與用戶成長為主，轉向生態圈整合、品牌定位與場景經營之競爭模式。不同電子支付業者因母集團背景、核心資源與經營策略不同，而形成各自差異化之市場定位。本研究以G集團旗下之G支付為個案，探討母集團經營策略如何影響電子支付之市場定位，並分析其與企業治理及ESG永續策略之關聯性。本研究採個案研究法，結合次級資料分析與深度訪談進行研究。研究資料包括金管會統計資料、產業報告、企業公開資料、永續報告書，以及六位相關利害關係人之深度訪談內容。
研究結果顯示，G支付與台灣主流電子支付業者存在顯著差異。G支付延續G集團原有數位娛樂、遊戲平台與點數經濟基礎，將遊戲玩家、數位內容消費者與電子支付使用者串聯，降低消費場景間轉換之摩擦。擴張外部市場、市占率與交易量並非其核心目標，G支付更強調集團內部生態系整合與企業治理功能，如員工福利、內部消費、數位獎勵與企業資訊系統整合等用途，使其逐漸成為企業日常營運與組織管理一部分。G支付亦連結G集團ESG策略，如資安與風險控管、數位福利與獎勵機制以提升員工認同感與組織凝聚力、配合G集團數位化與減塑措施以降低資源耗用。
研究顯示，電子支付工具已不再僅是金融交易媒介，而可能成為企業文化、組織治理與永續策略之一部分。整體而言，本研究從G支付個案發現，集團可形成不同於主流市場競爭之差異化定位，且電子支付不僅限支付功能或市占率之競爭，而可能是不同企業生態系與經營邏輯之競爭。

As Taiwan’s electronic payment market has gradually matured, competitionhas shifted away from early-stage subsidy campaigns and user acquisition towardecosystem integration, brand positioning, and scenario-based competition. Different electronic payment providers have consequently developed distinct market positions shaped by their parent companies’ backgrounds, core competencies, and strategicorientations. This study adopts G Group and its electronic payment GPay as a casestudy to examine how parent-company strategy influences the market positioningof an electronic payment platform, while further exploring its relationship with corporategovernance and ESG sustainability strategies. This research employs a case study methodology combining secondary dataanalysis and in-depth interviews. Research materials include statistics publishedbythe Financial Supervisory Commission, industry reports, publicly available corporateinformation, sustainability reports, and interviews with six relevant stakeholders. Thefindings indicate that G Pay differs significantly from mainstream electronic payment platforms in Taiwan. It builds upon G Group’s established digital entertainment ecosystem and point-based economy by connecting game players, digital content consumers, and payment users while reducing friction between virtual and physical consumption scenarios. Rather than prioritizing external market expansion, market share, or transactionvolume, G Pay places greater emphasis on internal ecosystemintegration andcorporate governance functions. Its applications include employee welfare programs, internal consumption systems, digital rewards, and integration with internal corporateinformation systems, gradually embedding the platform into the company’s dailyoperations and organizational management. The study also finds that GPay is closelyconnected to the group’s ESG strategies in terms of information security andrisk-control mechanisms, digital incentive systems that help enhance employeemorale, and practices that support G Group’s waste-reduction initiatives, contributingto lower resource consumption. This study demonstrates that electronic payment platforms are no longer merelyfinancial transaction tools; they may also evolve into components of corporate culture, organizational governance, and sustainability strategy. The G Pay case further suggests that corporate groups can establish differentiated market positioning beyondmainstream market-share competition, reflecting how future competition intheelectronic payment industry may increasingly center on competing business ecosystems and managerial logics rather than payment functions or market sharealone.

一、學術論文
1.Charmaz, K. & Mitchell, R. G. (1996). The Myth of Silent Authorship: Self, Substance, and Style in Ethnographic Writing. Symbolic Interaction, 19: 285-302.
2.Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340.
3.Hunt, M. S. (1972). Competition in the major home appliance industry 1960–1970. Harvard University.
4.Hunziker, S. & Blankenagel, M. (2021). Single Case Research Design. Research Design in Business and Management.
5.Merriam, S. B. (1998). Qualitative Research and Case Study Applications in Education. Jossey-Bass Publishers, San Francisco.
6.Moore, J. F. (1993). Predators and prey: A new ecology of competition. Harvard Business Review, 71(3), 75–86.
7.Parker, G. G., Van Alstyne, M. W., & Choudary, S. P. (2016). Platform revolution: How networked markets are transforming the economy—and how to make them work for you. W. W. Norton & Company.
8.Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competitors. Free Press.
9.Ries, A., & Trout, J. (1981). Positioning: The battle for your mind. McGraw-Hill.
10.Rochet, J.-C., & Tirole, J. (2003). Platform competition in two-sided markets. Journal of the European Economic Association, 1(4), 990–1029.
11.Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478.

二、政府資料
1.金融監督管理委員會。（2026）。《電子支付帳戶重要業務資訊揭露》。取自金管會網站：
https://www.banking.gov.tw/ch/home.jsp?id=591&parentpath=0,590&mcustomize=multimessage_view.jsp&dataserno=201805300001&dtable=Disclosure
2.經濟部統計處。（2025）。消費者行動支付付款占比：
https://www.moea.gov.tw/Mns/dos/bulletin/Bulletin.aspx?kind=9&html=1&menu_id=18808&bull_id=16563

三、個案企業資料
1.G集團。（2024）。《2024永續報告書》。
2.G集團。（2025）。《2025年報》。
3.G集團。（2025）。《員工訓練文件》。
4.G集團官方網站。

四、新聞報導
1.PChome Online新聞（2026，5月6日）。〈從流量競爭到關係經營：電子支付產業的下一階段命題〉。《PChome Online新聞》。
https://news.pchome.com.tw/living/pronews/20260506/index-77805652738349353009.html
2.風傳媒（2026，4月24日）。〈LINE Pay、一卡通輸了！台灣人最愛電子支付是它「720萬人都在用」：通路回饋多、省錢超有感〉。《風傳媒》。
https://www.storm.mg/lifestyle/11124327
3.天下雜誌（2026，4月8日）。〈2026台灣電子支付排名Top10〉。《天下雜誌》。 https://www.cw.com.tw/article/5140522
4.自由財經（2026，3月12日）。〈電子支付排名大亂鬥！街口暫居第一 LINE Pay衝至第三大〉。《自由財經》。
https://ec.ltn.com.tw/article/breakingnews/5368481