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。 本研究採郵遞問卷蒐集資料，以必須開立發票之上市櫃公司為對象。實證結果發現創新科技之複雜性及成本、組織員工之知識技能及企業創新性、交易夥伴及產業競爭壓力等變數顯著影響企業是否採用電子發票。本研究並彙總填答者開放式問題之質化建議，提供政府電子發票平台設計、建置及推廣之參考。 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.