現今生活形態已離不開便捷的網路交易模式，也因全球化的資訊流通，金流流通便利性亦為吸引外資投入市場的重要因素之一，考量目前電子商務帶動整體經濟的影響，勢必需正視如何健全網路交易的法制建構。另應深入思考電子商務支付雖具有便利性亦可能造成的金融犯罪風險，在無須實體交易的情況下，消費者無法立即確認商品瑕疵以及買賣雙方都有不履行可能的信任性風險存在，從而衍生而來的資金給付錯誤是否有提供健全可保障的處理流程，皆為促進電子商務發展及保障交易安全的首要任務，完善有關電子商務交易的相關配套機制，均為世界各國欲推動電子商務發展的改革項目。
第三方支付為近年商品交易的新興模式，於網路交易漸漸已成為常態的交易模式，各先進國家皆嘗試透過立法方式，促進第三方支付平台的發展及保障消費者權益，同時併重金融監理管制以避免有心者透過第三方支付進行金融犯罪，可能涉及金融犯罪主因亦與採取之監理模式有關，於我國對於電子支付服務業務範圍與現行銀行法等相關規範是否具有衝突之處，為我國於電子支付機構管理條例訂立前，多有爭議之處。
其中，對於第三方支付業者自消費者儲存之金額性質是否為銀行法所規範之「存款」，此爭議將大大影響台灣現有之金融體系，有必要進一部探討是否將第三方支付業者收取款項明確加以認定，又於指示移轉資金前積存於第三方支付業者帳戶之沈澱資金，該資金之性質及歸屬為何，將此問題加以釐清有助於建構對於第三方支付服務業者監理強度以及罰則的明確性。大陸現行的對於第三方支付服務業者所為之管制規範，多為中國人民銀行所頒定，尚非以專法為依據運行，因此探討對岸中國大陸所採行的監理管制，以及與台灣現有的金融法規範相比較，為本為主要欲研究之目的範圍。Today's lifestyle is inseparable from the convenient online trading model. Due to the globalization of information circulation, the convenience of circulation is also one of the important factors to attract foreign investment into the market. Consider the impact of current e-commerce on the overall economy. It is necessary to face up to how to improve the legal construction of online transactions. In addition, we should deeply consider the risk of financial crimes caused by the convenience of e-commerce. Without the need for physical transactions, consumers cannot immediately confirm that the goods are defective, and both buyers and sellers have failed to fulfill the possible trust risks. Whether the payment error provides a sound and guaranteeable processing process is the primary task of promoting the development of e-commerce and ensuring transaction security, and improving related supporting mechanisms for e-commerce transactions, all of which are reform projects for the world to promote e-commerce development.
Third-party payment is a mode of commodity trading in recent years. For the virtual trading mode that online trading has become the norm, all advanced countries try to promote the development of third-party payment platforms and protect consumer rights through legislation, while paying equal attention to financial Supervision and control to avoid financial crimes committed by third parties through financial services. The main cause of financial crimes may also be related to the mode of supervision adopted. In China, whether China’s electronic payment service business scope conflicts with current banking laws and other relevant regulations is There are many controversies before the establishment of the Electronic Payments Authority Regulations.
Among them, whether the nature of the amount deposited by third-party payment providers from consumers is the "deposit" regulated by the Banking Law, this dispute will greatly affect Taiwan's existing financial system. It is necessary to further explore whether to collect payments from third-party payment providers. It is determined that the deposit funds accumulated in third-party payment providers before the transfer of funds, and the nature and attribution of the funds, clarifying this issue will help establish the clarity of the supervision strength and penalties for third-party payment service providers. The current regulations on third-party payment service providers in the mainland are mostly issued by the People's Bank of China. They are not based on special laws. Therefore, they explore the supervision and control of the mainland China and the existing financial systems in Taiwan. Comparison of laws and regulations is the scope of the main purpose of research.
