本研究主要了解台灣地區成年人對於線上墓園的接受程度及服務內涵需求,旨在探討個人背景變項與線上墓園的接受度、對傳統掃墓的看法及對線上墓園的服務內涵需求之間的關係。研究方法採用問卷調查法,以「線上墓園服務內涵與模式建構之研究問卷」為工具,正式樣本為大專院校日間部學生與社區大學學生作為樣本,共 857 位,有效問卷回收率為89.1%,資料經由分析討論後,得出研究結果如下:壹、對傳統掃墓認同度越高,對線上墓園的接受度越低。貳、年輕族群對線上墓園的接受度較高。叁、線上墓園服務應符合當地的風俗民情。肆、使用者最關心線上墓園的隱私、客製化及操作介面。伍、對線上墓園的服務內涵需求會因不同背景變項而有所差異。 This study mainly seeks to find out the level of acceptance towards online memorial services amongst Taiwanese adults as well as the content of services they need. The objective is to investigate the relationship between personal background variables, level of acceptance towards online memorial services, attitudes towards traditional tomb-sweeping, as well as the content of service demands with regard to online memorial services. The research method chosen is the questionnaire survey, using the “Research poll on service content, mode and construction of online cemeteries” as a tool, the official sample being 857 tertiary students and community college undergraduates, with an effective response rate of 89.1%. The data collected was analyzed and discussed, deriving the following results:1. Those who were more receptive towards traditional tomb-sweeping were less open to online memorial services.2. The level of acceptance towards online memorial services was higher in youths.3. The services offered by online memorial services should comply with local customs and culture.4. Users are most concerned about the privacy, customizability and user interface of the online memorial services.5. The content of service demands were found to differ according to background variables.