本研究係探討台灣企業發展行動商務應用的情況，並進一步檢測環境及技術創新與行動商務應用擴散程度間的關係。調查樣本共 710 家，有效問卷 114 份，回收率為 16.1%。結果顯示，環境的特性與所有行動商務應用擴散程度有顯著相關，呈現正相關的情形。技術創新特性與 B2B 及 B2E 行動商務應用擴散程度有顯著相關，呈現正相關的情形。進一步分析發現，環境特性的產業競爭與市場動態性程度愈高，則愈能夠預測 B2C 行動商務應用之擴散程度；環境不確定性、外部支援程度與市場動態性愈高，則愈能夠預測 B2B 行動商務應用之擴散程度；環境不確定性、產業競爭與市場動態性愈高，則愈能夠預測 B2E 行動商務應用之擴散程度。技術創新特性的高相對利益、高相容性、低複雜性、高可溝通性與低消耗成本，則愈能夠預測 B2B 行動商務應用之擴散程度；高可溝通性則愈能夠預測 B2E行動商務應用之擴散程度。 This paper examines the effects of environmental and technological innovativeness characteristics on diffusion of mCommerce applications in Taiwan. A questionnaire was developed and distributed to 710 business corporations. 114 usable responses were received for a 16.1% response rate. Six hypotheses were tested. Results showed that there were relationships between those two characteristics and diffusion of mCommerce applications. Further analyses indicate that (1) corporations are likely to diffuse B2C mCommerce applications when they need to meet more competitiveness and dynamics in the market; (2) corporations are likely to diffuse B2B mCommerce applications when they are in more uncertain environment, need more support from outsiders, and meet more dynamics in the market; (3) corporations are likely to diffuse B2E mCommerce applications when they need to meet more competitiveness, dynamics and uncertainty in the market; (4) corporations are likely to diffuse B2B mCommerce applications when they could gain relative advantage, have more system compatibility, decrease operation complexity enable more internal communication, and lower implementation costs; (5) corporations are likely to diffuse mCommerce applications when they could enable more internal communication.