隨著行動網路與智慧型手機的普及與技術進步，消費者生活型態日益數位
化。行動支付作為金融科技的重要應用，已廣泛滲透於日常消費情境，從購
物、交通到生活繳費皆可見其應用。為滿足消費者對快速、安全與便利的期
待，愈來愈多企業投入第三方支付平台，藉以強化顧客關係與品牌生態系。
在競爭激烈的市場中，企業若欲脫穎而出，需有效降低用戶交易成本並建立顧客黏著機制，以創造持續優勢。本研究以臺灣代表性平台「LINE PAY」為個案，運用策略行銷中的 4C 成本架構——包含外顯單位效益成本、資訊搜尋成本、道德危機成本與專屬陷入成本——探討其如何透過產品設計、平台功能 與品牌經營，降低使用者所面臨的顯性與隱性成本。
本研究採質性深度訪談法，輔以公開資料與產業報告交叉驗證，剖析使用者在交易過程中的實際經驗與感受。結果顯示，LINE PAY 透過高回饋誘因(如 即時給點與聯名卡雙重回饋)、介面簡潔直觀、社交轉帳與綁定載具等設計，有效提升使用者在交易效率、操作便利與心理安心層面的感受，進而強化品牌依附與信任基礎。受訪者多認為 LINE PAY 提供即時通知與交易紀錄透明的機制，有助於建立安全感;而與 LINE APP 整合所帶來的社交場景應用，如團體轉帳與共同消費等，亦進一步降低轉換意願與使用門檻。
基於研究結果，建議未來可深化差異化回饋策略以降低 C1 成本，並針對 特定年齡層進行更細緻的教育溝通以降低 C2 成本。此外，提升資訊透明與個資保護機制亦有助於降低 C3 成本。為拓展 C4 成本效果，則可強化 LINE PAY 於通訊、生態平台中的延伸使用場景，擴大其生活中不可取代的角色。學術層面上，建議後續研究可結合行為理論模型，或進行跨平台比較，以更全面探討消費者支付行為的決策歷程與平台策略互動。

With the widespread adoption of mobile networks and smartphones, consumer lifestyles have become increasingly digitalized. As a key application of financial technology, mobile payment has been deeply integrated into everyday consumption scenarios, from shopping and transportation to bill payments. To meet consumers’ expectations for speed, security, and convenience, more and more enterprises are investing in third-party payment platforms to strengthen customer relationships and their brand ecosystems.
In an intensely competitive market, companies must reduce user transaction costs and build customer stickiness to gain a sustainable advantage. This study takes the representative Taiwanese platform “LINE Pay” as a case and applies the 4C cost framework of strategic marketing—comprising explicit unit benefit cost, information search cost, moral hazard cost, and proprietary lock-in cost—to explore how the platform reduces both explicit and implicit costs through product design, platform functionality, and brand management.
Using qualitative in-depth interviews supplemented by publicly available data and industry reports for triangulation, this study investigates users’ actual experiences and perceptions during transaction processes. The results reveal that LINE Pay enhances users’ sense of transaction efficiency, operational convenience, and psychological assurance through high-reward incentives (such as instant point redemption and co-branded card rewards), an intuitive interface, social transfer features, and integration with digital receipts. Many users indicated that LINE Pay’s real-time notifications and transparent transaction records enhance their sense of security. Furthermore, its integration with the LINE messaging app enables social usage scenarios—such as group transfers and shared payments—that further reduce switching intentions and usage barriers.
Based on these findings, it is recommended that future strategies focus on enhancing differentiated reward mechanisms to further reduce C1 costs, and on improving educational communication for specific age groups to reduce C2 costs. Additionally, strengthening data transparency and personal information protection will help mitigate C3 costs. To expand the effects of C4 costs, LINE Pay may deepen its integration with communication and ecosystem platforms to secure a more irreplaceable role in users’ daily lives. From an academic perspective, future research may incorporate behavioral theory models or conduct cross-platform comparisons to better understand the decision-making processes and strategic interactions in mobile payment usage.

一、碩士論文

邱乙庭（2019）。《探討主要行動支付在臺灣發展現況和影響因素》（碩士論文）。國立雲林科技大學，雲林。

沈豪宏（2015）。《我國第三方支付法制中有關消費者權益保護之研究》（碩士論文）。淡江大學，臺北。

陳媛玟（2015）。《從電子支付機構管理條例探討第三方支付之經營模式與發展方向》（碩士論文）。國立臺灣大學，臺北。

二、期刊論文

王怡涵（2017）。「行動支付的近期發展與監管議題」。中央銀行，臺北。

金融監督管理委員會（2018）。Taiwan Economic Forum, March 2018（Vol.16, No.2）。

宋俊慶、陳欽雨、葉承達（2015）。「第三方支付服務業競爭策略分析：金融業者觀點」。電子商務研究，13（1），33–60。

侍安宇、遲淑華（2012）。「臺灣銀行業跨足第三方支付業務之評估」。《存款保險資訊季刊》，25（2），80–102。

Dahlberg, T., Mallat, N., Ondrus, J., & Zmijewska, A. (2008).
Past, present and future of mobile payments research: A literature review. Electronic Commerce Research and Applications, 7(2), 165–181.

Donner, J., & Tellez, C. A. (2008).
Mobile banking and economic development: Linking adoption, impact, and use. Asian Journal of Communication, 18(4), 318–332.

Hennig-Thurau, T., Gwinner, K. P., Walsh, G., & Gremler, D. D. (2004).
Electronic word-of-mouth via consumer-opinion platforms: What motivates consumers to articulate themselves on the Internet? Journal of Interactive Marketing, 18(1), 38–52.

Slade, E. L., Williams, M. D., & Dwivedi, Y. K. (2015).
Consumers’ intentions to adopt mobile payments: A study of emerging economy. Journal of Strategic Marketing, 23(3), 209–223.

Soman, D. (2001).
Effects of payment mechanism on spending behavior: The role of rehearsal and immediacy of payments. Journal of Consumer Research, 27(4), 460–474.

Zhou, T. (2014).
An empirical examination of initial trust in mobile payment. Wireless Personal Communications, 77(2), 1519–1531.

三、專書著作

林崇德（2009）。《教育研究法》。

邱志聖（2020）。《策略行銷分析：架構與實務應用》。

吳明隆（2011）。《社會科學研究方法》。

Chaffey, D., & Smith, P. R. (2017).
Digital marketing excellence: Planning, optimizing and integrating online marketing (5th ed.). Routledge.

Denzin, N. K. (1978).
The research act: A theoretical introduction to sociological methods (2nd ed.). New York: McGraw-Hill.

Fombrun, C. J. (1996).
Reputation: Realizing value from the corporate image. Harvard Business School Press.

Kotler, P., & Keller, K. L. (2016).
Marketing management (15th ed.). Pearson Education Limited.

四、網路資料

臺灣經濟新報（2023）。第三方支付：產業新動能。取自:
https://www.tejwin.com

蘇文彬（2020）。國發會：國內行動支付普及率達六成，2025年朝 90% 邁進。iThome。取自:
https://www.ithome.com.tw/news/135485

資策會 MIC（2020）。2020 上半年行動支付大調查。財團法人資訊工業策進會產業情報研究所。取自:
https://mic.iii.org.tw

LINE Pay 公開說明書(2024)。取自:https://doc.twse.com.tw/server-java/t57sb01

行政院主計總處、金融監督管理委員會（2023）。非現金交易統計資料。取自:
https://www.dgbase.gov.tw

金融監督管理委員會（2023）。第三方支付業者統計報告。取自:
https://www.fsc.gov.tw

資策會產業情報研究所（MIC）（2021）。2021 行動支付消費者調查報告。臺北：財團法人資訊工業策進會。

Statista. (2024).
Number of mobile payment users worldwide from 2017 to 2027. Retrieved from
https://www.statista.com

SMA 行銷學苑（2014 年 12 月 3 日）。什麼是特有資產？為什麼它是企業成功與客戶黏著的關鍵？。取自:
https://sma4c.blogspot.com