數位社會中，藉由數位內容而開展之數位商務活動以漸顯露出雛形。資訊科技可滿足人們對於二次元的想像以及娛樂應用，也讓每個獨立的個人有更多創作、展現自我的空間。近年來虛擬數位人製作技術逐漸成熟，各類虛擬偶像、虛擬歌手、虛擬直播主開始在網路社群上竄紅，根據Playboard對YouTube頻道的監測資料顯示，2020年全球前10名的超級留言榜單中，Vtuber就佔據了7席。Vtuber市場快速擴大，甚至出現專業Vtuber經紀公司，以明星的規格和模式開發培養Vtuber藝人，直播、演唱、跑通告、接廣告，Vtuber樣樣都行。也有愈來愈多的企業和單位，選擇Vtuber協助產品或服務的行銷宣傳工作，獲得高度的市場關注。 找明星當代言人，通常會是大型企業行銷案的必備方案，在過去媒體平台相對是稀少資源的情況下，高知名度的明星能為企業帶來強大的宣傳效果。只不過網路各類社群平台的出現，造就了眾多各擁獨特魅力的網紅，其中也包含了虛擬網紅Vtuber。網紅的出現，稀釋了明星的集客光環。在市場行銷走向分眾化的當下，知名網紅對消費者的影響力，絕對不下於知名明星。 如今在VR、CG、AI、全息投影技術的發展之下，各領域的虛擬icon層出不窮。比較矚目的一點是虛擬偶像從原來二次元的形象逐漸仿真化，外形與真人逐漸靠攏，次元壁被打破，宣告著虛擬偶像3.0時代的到來。 愈來愈多Vtuber出現在企業社群、直播頻道粉絲團，幫企業產品服務代言，這些Vtuber有些是獨立直播主，有些則是企業自己經營培養的虛擬企業代言人。形象設計上，有擬人化吉祥物造型、動漫二次元風，也有些接近真人樣貌的虛擬數位人，各自吸引著目標消費族群，扮演著產品服務與消費者之間的溝通媒介，創造直播帶貨效果，成為助攻企業品牌深植人心的新興勢力。 本研究透過文獻蒐集與訪談，探討探討企業如何操弄虛擬人物之過程方法，透過量化問卷調查法對台灣VTuber粉絲受眾展開研究，將結果分析、歸納出研究結論，對於企業未來如何使用虛擬代言人進行數位行銷給予建議，提供後續相關研究參考。虛擬人物發展具有多元變化性且擁有很多獨特粉絲，因此未來將打破傳統真人代言，改變行銷代言型態。提出相關建議給VTuber及企業，做為日後VTuber代言發展與改善之參考。

In the digital society, digital business activities carried out through digital content are gradually taking shape. Information technology can satisfy people's imagination of the second dimension and entertainment applications, and it also allows each independent individual to have more space for creation and self-expression. In recent years, virtual digital human production technology has gradually matured, and various virtual idols, virtual singers, and virtual live broadcasters have begun to become popular in the online community. According to Playboard's monitoring data on YouTube channels, the top 10 Super Chat in the world list in 2020, Vtuber occupies 7 seats. The Vtuber market is expanding rapidly, and even professional Vtuber brokerage companies have emerged to develop and train Vtuber artists with star specifications and models. Live broadcasting, singing, advertising, Vtubers can do everything. There are also more and more enterprises and units that choose Vtubers to assist in the marketing and promotion of products or services, and have gained a high degree of market attention. Corporating celebrities as spokespersons is usually a must-have solution for large-scale corporate marketing projects. In the past, media platforms were relatively scarce resources, high-profile celebrities can bring powerful endorsement effects to companies. The emergence of various social networking platforms on the Internet has created many unique charm internet influencers, including virtual internet influencers-Vtubers. The emergence of internet influencers has diluted the famous celebrities’ aura of attracting customers. At a time when marketing is moving towards fragmentation, the influence of well-known internet influencers is absolutely no less than the famuous celebrities. Nowadays, virtual icons in various fields emerge in endlessly with the development of VR, CG, AI, and holographic projection technologies. The noticeable thing is that virtual idols are gradually simulated from the original two-dimensional image, and their appearance is gradually approaching to real people. The dimensional wall is broken, announcing the arrival of the virtual idol 3.0. More and more Vtubers appear in enterprise communities and fan clubs of live broadcast channels to endorse business products and services. Some of Vtubers are independent live broadcaster, and some are virtual enterprise spokespersons cultivated by companies themselves. In terms of image design, there are anthropomorphic mascot shapes, anime two-dimensional style, and some virtual digital charters who are close to real people, each attracting target consumer groups, acting as a communication medium between business and consumers.It becomes an emerging force that assists enterprise brands to be deeply rooted in the hearts of the people. Through literature reviews and interviews, this research explores the process and method of how enterprises manipulate virtual characters. Carrying out research on VTubers’ fan audiences in Taiwan through quantitative questionnaire survey method, analyzing the results, summarizing the research conclusions, giving suggestions on how to use virtual spokespersons for digital marketing in the future, and providing related research references. The development of virtual characters is diverse and they have many unique fans. Therefore, in the future, they will break the traditional endorsement of real people and change the type of marketing endorsement. Giving relevant suggestions to VTuber and enterprises, as a reference for the development and improvement of VTuber endorsement in the future.