隨著資訊科技在政府治理過程中廣泛地應用，學界正熱烈討論資訊科技能否有效提升民眾對於政府信任的議題。樂觀主義者認?，電子治理之推動，至少能夠藉由兩種途徑來提升民眾對於政府的信任。企業家途徑(the entrepreneurial approach)依循新公共管理理念，主張透過服務提供以滿足顧客需求，使民眾因?滿意政府服務效率，而提高對政府的施政信心；另一途徑則是民主理論所主張，透過讓民眾涉入公共政策過程，而產生的參與途徑(participatory approach)。本文目的主要透過2007年在台灣所蒐集的民眾電話問卷調查資料，解答以下兩個問題；一、在電子治理的環境下，能否透過民眾對於線上政府的使用，提升民眾對政府的信任？二、企業家途徑與參與途徑對於民眾信任的提升，何者能夠在台灣的個案中獲得印證？研究結果發現對於線上政府使用的滿意度並不見得能夠強化民眾對政府的信任；但民眾對於線上政府的負面評價，則可能降低對政府的信任程度，尤其是對中央政府信任程度的影響更是顯著。資料也顯示，企業家途徑所主張的線上服務與資訊提供功能的影響，較電子民主論者所強調的民主參與所帶來的影響明顯。本文最後提出如何利用線上政府提升民眾對政府信任的實務建議。 As the Information and Communication Technologies (ICTs) have been extensively utilized in public-sector governance, the issue regarding whether their applications could enhance citizens' trust in government has been debated in academia. Optimists assert that public trust in government could be strengthened in two approaches. The entrepreneurial approach follows the ideals of New Public Management and claims that public trust in government could be facilitated through citizens' satisfaction with e-services provided by government. The other approach emphasizes the possibility of citizen participation in decision-making through ICTs to elevate citizens' trust in government. This article analyzes a survey conducted in 2007 in Taiwan to pursue two research questions. First, could usage of e-government services enhance citizens' trust in government? Second, which approach of public trust in government, entrepreneurial or participatory approach, could be supported by empirical data in Taiwan? Our results indicate that satisfaction with e-government service does not significantly enhance public trust in government. However, dissatisfaction with e-services would significantly decrease public trust in government. Our analysis also demonstrates that entrepreneurial approach better explains public trust than participatory approach does. Based on these findings, this paper proposes suggestions both for practitioners and students of e-governance.