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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/87642

    Title: 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
    Other Titles: The factor on the agreeing on the electronic invoice applied : case on the Taipei area
    Authors: 詹明祥;Chan, Ming-Hsiang
    Contributors: 淡江大學會計學系碩士在職專班
    單珮玲;Shan, Pei-Ling
    Keywords: 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
    Date: 2012
    Issue Date: 2013-04-13 11:30:29 (UTC+8)
    Abstract: 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。
    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.
    Appears in Collections:[會計學系暨研究所] 學位論文

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