E-Governance has been introduced and promoted for a long period of time; however, there still remains a number of questions regarding the performance evaluation of various e-government programs, particularly, lack of performance index from the perspective of stakeholders and extensibility of empirical studies. Through literature related to e-governance, perceived quality of web services, and satisfaction modelsl, an E-Governance evaluation framework for eovernment to business (G2B) programs has been developed. Based on framework, in-depth interviews, and the method of Analytic Hierarchy Process (AHP), we compare subjective expert judgments made by policy decision-makers, industrail experts, and academic scholars. Policy implications are further discussed.