影響企業對電子發票接受因素之探討-以臺北市之企業為例

The Factor on The Agreeing on The Electronic Invoice Applied--Case on The Taipei Area

10.6846/TKU.2012.01014

詹明祥

電子發票 ； 財政部電子發票整合服務平台 ； E-invoice ； E-invoice platform of Ministry of Finance

淡江大學會計學系碩士在職專班學位論文

2012年

碩士

單珮玲

繁體中文

本研究主要目的係探討電子發票相關規定、財政部電子發票整合服務平台各功能操作及稅務人員專業性等與企業對電子發票接受度之關聯性，希望藉由實證結果能提供政府相關單位於後續對電子發票相關規定的修改方向及對財政部電子發票整合服務平台各功能操作的畫面修改參考，並提供稅務人員如何因應企業對電子發票之需求而加強本身之服務態度與專業性的提升。 本研究架構變數共包括3個主構面、8個子構面及30個題項，受訪者以臺北市區域內企業之財務會計人員及負責財會資訊系統之人員，問卷資料透過信度、效度、敘述性統計及迴歸分析來驗證各研究構面與企業對電子發票接受度之關係。研究結果發現電子發票相關規定、財政部電子發票整合服務平台各功能操作及稅務人員之專業性與企業對電子發票之接受度具有正向關係，表示政府宣導方面之愈積極、電子發票相關規定造成企業衝擊愈小，財政部電子發票整合服務平台各功能操作愈便民且容易、稅務人員對電子發票之專業性愈高，則較能提升企業採用電子發票之意願。

The study aims to explore the relevance between enterprises’ acceptance of E-invoice and relevant provisions of E-invoice, functional operations of E-invoice platform, Ministry of Finance and tax staffs’ expertise. Based on the empirical results, it is hoped to provide references for government units to revise the provisions of E-invoice and functional operation pictures’ modification of E-invoice platform, Ministry of Finance. Moreover, it also provides tax staffs way to enhance their service attitude and improve their expertise to cope with enterprises’ demand of E-invoice. The study can be divided into 4 main frameworks, 12 sub-frameworks and 30 items. The interviewees are based on enterprises’ financial accountants and staffs who are in charge of financial information system in Taipei City. The questionnaire verifies the relationship of research framework and enterprises’ acceptance of E-invoice by credit, validity and descriptive statistic and regression analysis. The research finds enterprises’ acceptance of E-invoice is positively related to relevant provisions of E-invoice, functional operations of E-invoice platform, Ministry of Finance and tax staffs’ expertise. It means that the more positively government publicize, the smaller shock of E-invoice may happen to enterprises. Furthermore, enterprises are more pleased to use E-invoice if the functional operations of E-invoice platform, Ministry of Finance are more convenient and easier in utilization and tax staffs are higher in E-invoice’s expertise.

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