| dc.description.abstract | 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.
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