本研究以企業網路謠言為對象，探討企業的因應之道與背後可能的影響因素。內容分析結果發現，企業網路謠言對企業的影響主要是銷售量，其次是股票價格及企業形象。在因應策略方面，企業極少採取預防策略；不回應策略的採用理由通常為息事寧人；闢謠策略的管道包括網路媒體、大眾媒體、專家、員工等，不過「以網路解決網路問題」的作法最為普遍；法律訴訟策略運用者最少。本研究並整理出謠言回應的情境因素與組織因素，並據以建構一個企業網路謠言回應策略的關連性架構及理論命題，供後續研究驗證，並有助於企業面對網路謠言時的策略思考。 The present paper investigated the response strategies of corporate organizations when facing the rumors and uncovered the possible influencing factors of those strategies. The results showed that prevention strategies as well as lawsuits were seldom used by the corporations, and the no-response strategies were mostly used for solving problems peacefully. Moreover, the Internet was often used as a response tool for denying the accusation. Two main factors were found to influence the response strategies. One is characteristics of the rumors, including their typology, influences, stages, and the extent of transmission; the other is characteristics of the corporations, which include the industry type of the corporation, attitudes of the management level to the Internet rumors, their ability to handle crises, and the resources for solving the Internet crises. Some theoretical propositions were also presented for further examinations.