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现代图书情报技术  2012, Vol. 28 Issue (3): 59-66     https://doi.org/10.11925/infotech.1003-3513.2012.03.10
  情报分析与研究 本期目录 | 过刊浏览 | 高级检索 |
企业移动电子税务采纳影响因素的实证研究
周沛, 马静, 徐晓林
华中科技大学公共管理学院 武汉 430074
Empirical Study on Factors Influencing the Enterprise Adoption of Mobile Electronic Tax
Zhou Pei, Ma Jing, Xu Xiaolin
College of Public Administration, Huazhong University of Science and Technology, Wuhan 430074, China
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摘要 基于TAM(技术接受模型),引入TOE(技术-组织-环境模型)的要素,结合移动税务推广情况,构建企业移动税务采纳影响因素的理论模型,并以武汉、南京两地企业为对象展开问卷调查。实证检验表明,政府压力、感知易用性、市场竞争压力、人力资源投入、第三方推动、感知有用性、信息技术基础设施是影响企业采纳意向的重要因素。最后,根据研究结果得出提高企业移动税务采纳水平的建议。
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周沛
马静
徐晓林
关键词 移动税务企业采纳影响因素TAMTOE模型    
Abstract:Based on TAM, TOE and the empirical practices of Mobile Electronic Tax (MT) in cities, this paper brings up the enterprise adoption model of MT. Through the questionnaire survey in enterprises of Wuhan and Nanjing, the conclusions indicate that government pressure, perceived ease of use, market competition pressure, HR devotion, TPL promote, perception of useful and IT infrastructure have great influence on enterprise adoption. Finally,several proposals for improving enterprise awareness and adoption of MT are provided.
Key wordsMobile electronic tax    Enterprise adoption    Factors    TAM    TOE
收稿日期: 2012-01-16      出版日期: 2012-04-19
: 

G35 C936.1

 
基金资助:

本文系教育部博士点基金项目“移动政务环境下公共服务的用户接受行为研究”(项目编号:20090142110071)和华中科技大学研究生科技创新基金项目“武汉市移动税务用户采纳研究”(项目编号:HF-08-13-2011-407)的研究成果之一。

引用本文:   
周沛, 马静, 徐晓林. 企业移动电子税务采纳影响因素的实证研究[J]. 现代图书情报技术, 2012, 28(3): 59-66.
Zhou Pei, Ma Jing, Xu Xiaolin. Empirical Study on Factors Influencing the Enterprise Adoption of Mobile Electronic Tax. New Technology of Library and Information Service, 2012, 28(3): 59-66.
链接本文:  
https://manu44.magtech.com.cn/Jwk_infotech_wk3/CN/10.11925/infotech.1003-3513.2012.03.10      或      https://manu44.magtech.com.cn/Jwk_infotech_wk3/CN/Y2012/V28/I3/59
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