本研究以心理帳戶理論為基礎，探討電商平台點數制度如何透過制度規則呈現可觀察的分類線索。平台點數具有累積、折抵、兌換、效期與使用限制等資源特徵，並可透過消費回饋、任務活動、遊戲化互動、會員資格與跨通路合作等制度安排，形成不同的取得脈絡、使用邊界與身分關係。既有研究多關注忠誠點數、會員制度或遊戲化活動對消費者態度與行為的影響，對平台點數制度本身所呈現之分類線索仍缺乏系統性整理。本研究採取文獻導向之探索性個案研究，以蝦皮購物與momo購物網為研究個案，主要蒐集平台官方公開制度資料，包括點數規則、幫助中心、會員制度、活動頁面及平台介面資訊，並以企業年報、新聞稿與媒體報導補充制度脈絡。研究依據心理帳戶、忠誠點數與平台資源相關文獻，建立八項非互斥分析面向，包括平台內資源、折抵與支付結構、點數取得來源、任務與累積進度、遊戲化與隨機獎勵、使用限制、時間效期，以及會員資格與身分線索。
研究結果顯示，兩平台皆將點數建構為受平台規則約束的資源，但呈現不同的制度配置邏輯。蝦皮購物的蝦幣制度呈現「單一主點數多場景嵌入」，同一點數連結消費回饋、任務活動、遊戲互動、直播、品牌活動與會員資格等多種情境；momo購物網則呈現「雙點數用途邊界區分」，mo幣與mo點在取得來源、使用範圍、效期規則、資格條件及跨通路延伸上具有不同制度定位。跨平台比較進一步顯示，點數的分類意義同時來自資源形式、取得脈絡、使用邊界與身分關係。據此，本研究將心理帳戶中的資源分類概念轉化為可由平台公開制度資料辨識的分析面向，並提出制度分類線索分析架構，作為後續研究命題與實證檢驗的基礎。本研究結果屬於制度層次的探索性發現，未直接檢驗消費者的心理分類、價值評估與實際使用行為。

This study draws on mental accounting theory to examine how e-commerce platform point systems present observable classification cues through institutional rules. A literature-driven exploratory case study was conducted on Shopee and momo using official public materials, including point-system rules, help-center pages, membership programs, campaign pages, and platform interfaces, with annual reports, press releases, and media reports used to supplement institutional context. Eight non-mutually exclusive analytical dimensions were developed: platform-based resources, discount and payment structures, point acquisition sources, tasks and accumulation progress, gamification and random rewards, usage restrictions, expiration, and membership qualifications and identity cues.
The findings show that both platforms construct points as resources governed by platform rules but adopt different institutional configurations. Shopee Coins reflect a “single primary point system embedded across multiple scenarios,” linking purchases, tasks, games, livestreaming, brand campaigns, and membership activities. In contrast, momo exhibits “dual point systems with differentiated usage boundaries,” as mo Coins and mo Points differ in acquisition sources, usage scope, expiration rules, qualification conditions, and cross-channel extensions. This study develops an institutional classification cue framework for future propositions and empirical testing. The findings are exploratory and institution-level, and do not directly test consumers’ psychological classification, value assessment, or actual usage behavior.

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