The new government financial reporting model in Taiwan had been established. Therefore, the new government accounting information system had been developed and is in the pilot stage now. The purpose of this study is to investigate the opinion of the participants in this pilot project through the questionnaire survey. The structural equation modeling (SEM) empirical results show that the system quality and service quality would have positive effects on the intention to use. The system quality, information quality and service quality would have positive effects on the user satisfaction. The intention to use and user satisfaction would have positive effects on the system efficiency.