| 摘要: | 電子發票(e-Invoice)的應用，會進一步帶動電子商務發展，許多國家亦積極展開電子發票的推動，以降低紙本發票作業對電子商務所衍生之障礙與交易成本，為順應此發展趨勢，行政院於2000年8月30日通過「知識經濟發展方案」，將電子發票列為發展方向之一；2004年，財政部擬具「電子發票推動計畫」，並於2004年11月11日業奉行政院核屬需要且建議優先推動，並納入「挑戰2008：國家發展重點計畫」之「數位台灣計畫」項下。 因為「電子發票」的軟硬體設備及政府法規均已齊備，再加上是透過安全、低成本的網路傳輸，交易雙方可自行下載、儲存相關檔案備查，最重要的是打通了B2B電子商務流程，從物流、供應鏈、資訊流再到金流，串成完整的產業鏈。電子發票具完整性、保密性、來源辨識性、不可否認性及存取控制; 在資料安全防護採資料辨識碼、數位簽章、數位加密及防火牆、電子憑證，這完整的架構將為大大提升企業的經營效力與綠色競爭力。 本研究探討影響企業導入電子發票系統成效之因素，並透過個案深度訪談的方法，分別以資訊能力的整備度、公司CEO及高階主管的領導動機與策略、電子發票使用者意願及其需求、成功推行電子發票可能解決方案及配套措施(政府面/企業面)四大構面來歸納出結論如下，作為政府及企業往後持續推動電子發票時，策略擬定參考之用。 （1）資訊能力整備度很強的公司相對導入電子發票的成功度較高。 （2）公司CEO及高階主管的的領導動機、經營策略與電子發票節能減碳理念很相近的公司相對導入電子發票的成功度較高。 （3）電子發票使用者意願及其需求很強的公司相對導入電子發票的成功度較高。 （4）政府面及企業面推行電子發票可能解決方案及配套措施很積極很努力相對導入電子發票的成功度及效果較高。 ABSTRACT The application of E-Invoice system will improve the development of e-commerce. Many countries have been actively promoting E-Invoice system to decrease the obstacles of conventional invoice system and the operational costs. Following the trend, the Executive Yuan contained the implementation of E-Invoice as a prominent plan in 2000. In 2004, the Ministry of Finance announced and started to execute “E-Invoice promotion projects.” E-Invoice application was also included in a digital Taiwan Program, one of 2008 national development major plans. At the present time, the software and hardware of E-Invoice system have been ready, and related rules and laws have already been passed. E-Invoice is transmitted through the secure and low-cost Internet. The transaction parties are allowed to download, save and query related invoice files. Most importantly, the implementation of E-Invoice assists the completion of a full Business to Business (B2B) process; it contributes to an integrated industry chain---from logistics, supply chain, information flow to financial transaction. E-Invoice can keep the integrity, confidentiality, traceability, audit and information management of transaction. The security of information is achieved by adopting the following Digital Authentication---unique information ID, Digital Signature Certificate, Secure Sockets Layer and Firewall Authentication. The complete framework will greatly enhance operational efficiency and competitiveness of enterprises. The purpose of the study is to investigate factors affecting the application and implementation of E-Invoice in business. General data is mainly derived from personal interviews. The information gathered is then analyzed from four aspects: preparation for e-commerce, leading motivation and strategies of CEO and administrators, the willingness and demand of E-users, and possible solutions and related measures to successfully execute E-Invoice (from both the government and enterprises). The results of the research are concluded as follows. These findings can serve as references for the government and enterprises in their attempts to promote E-Invoice system and establish effective strategies. 1.A company with better preparation for e-commerce is more likely to succeed in implementing E-Invoice. 2.When the leading motivation and strategies of CEO and administrators are close to the energy-saving concept of E-Invoice, the company is more likely to be successful in applying E-Invoice. 3.If the willingness and demand of E-Invoice users are strong, then it is highly possible that the company will succeed. 4.When the government and enterprises make every effort to execute possible solutions and related measures about E-Invoice, the outcomes of E-Invoice implementation will be better. |
