我國政府推動企業對政府(B2G)電子發票實施成效之研究

A Study on the Implementation Efficiency of B2G E-Invoice in Taiwan

蕭麗華(LI-HUA HSIAO)

指導教授 ： 張仲岳

國立臺北大學/商學院/會計學系/碩士(2016年)

摘要

我國政府自2008年推動B2G電子發票以來實施成效並不理想，因此亟需尋找影響其預期與實際實施成效之關鍵因素，促使相關單位廣泛性的瞭解，並作為政府推動企業對政府(B2G)電子發票之參考。
本研究參酌國內電子發票推動過程與結果、國外發展情形及相關資訊系統等文獻，整理出組織管理、推動策略、資訊科技、政府政策及外部環境五個關鍵構面因素，並以參與應用機關之採購人員及主計人員為問卷對象，實際研究獲得結論如下：
1.預期實施成效：組織管理、推動策略及政府政策構面與預期實施成效具有顯著相關；另男性較女性認為會增加機關行政效率；採購人員支持度不若主(會)計人員，可能係採購人員為接收電子發票之主體，具有操作整合服務平台經驗及直接了解營業人之反應，較有切身感受。
2.實際實施成效：僅政府政策構面與實際實施成效呈現正相關但不顯著；反而機關職員人數愈少及推動時間愈長者，實際實施成效愈好。
3.控制變數中自行核銷(報支)系統，在預期與實際實施成效上皆不具統計上顯著關係。

關鍵字

核銷系統 ； 經費核銷 ； 關鍵因素 ； 電子發票 ； 企業對政府

並列摘要

Since 2008, B2G (Business-to-Government) electronic-invoicing has been promoted in Taiwan, but the implementation results are not as expected. Accordingly, this study intends to find out the key factors affecting the expected and actual implementation efficiency so that the findings of study can serve as a reference to the government for their B2G e-invoice promotion.
Based on the domestic promotional processes and results of e-invoice, development in other countries, and the literature of the relevant information system, this study first identifies five key factors: organizational management, promotional strategies, information technology, government policies, and external environment, and then adopts questionnaire survey on both of procurement and accounting staffs of the related government units that e-invoice platforms are available. This study concludes the following:
1.The expected implementation efficiency: Organizational management, promotional strategies, and government policies are positively related to the expected implementation efficiency of B2G e-invoice. Male respondents are more likely to believe that B2G e-invoice can improve implementation efficiency than the females. Procurement staff is less supportive in B2G e-invoice promotion than accounting staff. The experience of actual operating e-invoicing services and dealing with the reactions of business entities toward e-invoices may probably result in procurement staff’s resistance to B2G e-invoice.
2.The actual implementation efficiency: Only government policies have slightly positive correlation with the actual implementation efficiency but the results are insignificant. Moreover, the smaller the government unit, and the longer the promotional length, the better the actual implementation efficiency.
3.The self-verification system has no statistically significant correlation with either the expected implementation efficiency or the actual implementation efficiency.

並列關鍵字

expense verification ； key factors ； e-invoice ； Business-to-government ； verification system

參考文獻

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