近年比特幣、以太幣等虛擬貨幣雖帶來創新，但因價格波動劇烈且缺乏信賴基礎，促使各國中央銀行積極研發由其發行的數位貨幣（Central Bank Digital Currency），以兼具數位支付便利與貨幣穩定性。臺灣中央銀行自2019年起推動數位新臺幣，並於2023年進行問卷調查，結果顯示民眾填寫問卷前對數位新臺幣的認知度偏低，但經解說後使用意願明顯提升。本研究旨在探討臺灣民眾對中央銀行數位貨幣的認知、態度及使用意願，整合科技接受模型、創新擴散理論與計畫行為理論，並納入信任與感知風險構面以建構分析架構。研究以問卷調查蒐集資料，並以統計方法檢驗各變項關係及驗證假設。研究結果顯示，中央銀行數位貨幣的易用性、與個人價值觀及既有經驗習慣的一致性，以及民眾對中央銀行的信任，皆是正向影響其態度與使用意願的主要因素。

In recent years, while cryptocurrencies such as Bitcoin and Ethereum have spurred innovation, their pronounced price volatility and lack of a credible foundation have prompted central banks worldwide to explore central bank‐issued digital money (Central Bank Digital Currency) that combines the convenience of digital payments with monetary stability. Since 2019, the Central Bank of the Republic of China (Taiwan) has advanced the digital New Taiwan Dollar and, in 2023, conducted a survey showing that public awareness before completing the questionnaire was relatively low, yet willingness to use rose markedly after receiving an explanation. This study examines Taiwanese citizens’ awareness, attitudes, and willingness to use Central Bank Digital Currency by integrating the Technology Acceptance Model, the Innovation Diffusion Theory, and the Theory of Planned Behavior, while incorporating trust and perceived risk to construct the analytical framework. A questionnaire survey was employed to collect data, and statistical analyses were used to test relationships among variables and to verify hypotheses. The findings indicate that ease of use, alignment with personal values, experiences, and habits, and trust in the central bank are principal positive factors shaping attitudes and willingness to use.

一、中文部分
(一)期刊
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中央銀行（2021）。國際間CBDC發展趨勢及其政策意涵。存款保險資訊季刊，34（4），1-19。https://www.cbc.gov.tw/dl-179607-be72d15ae28a416a8d56877f7d325e8f.html。
吳亞馨、朱素玥、方文昌（2008）。網路購物信任與科技接受模式之實證研究。資訊管理學報，15（1），123-152。https://doi.org/10.6382/JIM.200801.0123。
楊金龍（2022）。數位轉型的央行貨幣。中央銀行季刊，44（2），5–14。https://www.cbc.gov.tw/dl-191342-22690f43d0e74642beb63ba93a352e23.html。
(二)研究計畫
臺灣集中保管結算所（2023）。研議央行數位貨幣（CBDC）於營業處所議價買賣固定收益商品結算交割業務之應用。臺北市：臺灣集中保管結算所。
(三)學位論文
陳虹羽（2024）。我國央行數位貨幣發展之法制研究。國立臺北大學法律學系碩士論文，臺北市。
游鎮宇（2019）。運用知覺風險、使用現金習慣與相容性探討行動支付的使用意願。逢甲大學企業管理學系碩士論文，臺中市。
蔡沐霖（2024）。中央銀行數位貨幣跨境支付系統的路徑選擇——以批發型數位人民幣為中心。國立政治大學法律學系碩士論文，臺北市。
(四)網路資料
中央銀行（2024）。七、本行數位貨幣（CBDC）議題委外問卷調查結果之說明，2025年6月18日，取自：https://knowledge.cbc.gov.tw/uploads/20240613/d2196a6b-784b-45ea-b559-10b824915887.pdf。
中央銀行（2024）。立法院財政委員會第113屆第1會期第3次全體委員會議附件：評估CBDC可行性，2025年6月20日，取自：https://ppg.ly.gov.tw/ppg/SittingAttachment/download/2024030842/00842142321050220004.pdf。
金融監督管理委員會（2023）。發布金融監督管理委員會「管理虛擬資產平台及交易業務事業（VASP）指導原則」，2025年6月18日，取自：https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202309260005&dtable=News。
張均懋（2025）。央行數位新台幣進展再跨步北中南公聽會開跑，2025年6月18日，取自：https://www.cna.com.tw/news/afe/202505090242.aspx。

二、英文部分
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(三)專書論文
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