English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 49645/84944 (58%)
造訪人次 : 7701244      線上人數 : 60
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/54097

    題名: 影響企業導入電子發票意願之研究
    其他題名: A study of factors influencing the enterprise’s intention of implementing electronic invoice
    作者: 簡子晴;Chien, Tzu-Ching
    貢獻者: 淡江大學會計學系碩士在職專班
    關鍵詞: 電子發票;創新;擴散;E-Invoice;innovation;diffusion
    日期: 2011
    上傳時間: 2011-06-16 22:00:38 (UTC+8)
    摘要: 因應電子商務之發展,如何將傳統紙本發票電子化,為商業自動化的最後一哩,也是政府責無旁貸的重要任務。如何改變企業使用傳統紙本發票的習性,導入電子發票,提升企業營運績效及政府課稅效率,為本研究之重要目標。本研究以創新擴散(Diffusion of Innovation)理論之創新科技特性、組織因素和環境因素三個構面為基礎,比較已導入及未導入電子發票之企業在電子發票使用意願之差異,俾提供政府推廣電子發票或企業導入電子發票之參考。
    With the advent of e-commerce, which speeds up the transaction process and decreases cost related, transaction through electronic documents is pervasively around the business world. To meet the needs from the e-commerce world and to be environment-friendly as well, our government is taking steps replacing print invoice by electronic invoice (e-invoice). In some way, it seems like fulfillment of last mile connection to the e-commerce world. My study focuses on how the corporate and the government benefit from the implementation of e-invoice operation. The study is based on three dimensions of Diffusion of Innovation as follows: characteristics of innovative technology, organizational factors and environmental factors. It analyzes the difference of willingness to use e-invoice between the enterprises implemented e-invoice issuing or not. The study also refers its outcome to our government and the enterprises for further e-invoice operation.
    The study collected data from questionnaire filed out by the listed and Over-the-Counter (OTC) companies, which are subject to invoice issuing, in Taiwan. The empirical analysis indicates that those elements as follows show significant influence on the decision of e-invoice implementation:
    ●Complexity and costs of innovative technology
    ●Employee’s knowledge and skills
    ●Corporate creativity
    ●Pattern of trading partners
    ●Reaction to industry pressure
    The study not only sums up recommendation in the questionnaire but also refers that to our government for further use in e-invoice operation.
    顯示於類別:[會計學系暨研究所] 學位論文


    檔案 大小格式瀏覽次數



    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋