臺灣博碩士論文加值系統

近年來教育部積極推動地方教育發展基金，並配合地方教育發展基金會計資訊系統，達成公務預算改制附屬單位預算，以期落實專款專用，資訊透明化，使各縣市能依照一致性及標準化作業流程規範，避免各縣市個別開發，造成人力及經費重複投資。過去已有學者探討過資訊系統成功模式導入的關鍵因素，但大多用於商業上的系統，本研究將針對較少人探討的因政府政策衍生出的會計資訊系統，運用資訊系統成功模式為理論模型進行研究，針對以中部地區的高中職以下地方教育發展基金會計資訊系統的使用者，為研究對象，探討地方教育發展基金會計資訊系統的發展，並尋找出適用於地方教育發展基金會計資訊系統的資訊系統成功模式。

研究的結果顯示，資訊品質、系統品質會顯著影響到使用者滿意度，而且在系統導入的初期，系統品質與資訊品質是影響地方教育發展基金會計資訊系統最主要的構面，服務品質在系統導入初期的影響並不明顯。研究發現，使用者對地方教育發展基金會計資訊系統的滿意度上尚佳，其中以系統品質的滿意度最高，資訊品質與服務品質的滿意度則較低。另外一般行政或教師兼任的樣本群對資訊系統成功模式各個構面的評價，相對的較專職會計人員的樣本群高，同樣所產生的淨利益也較高。

According to the research, most of the DeLone and McLean Information System Success Model researchers focus on the business information system. Our research target on the Educational Accounting Information System relate to the government policy and strategy.

We found that the Information Quality and System Quality is the mandatory factor to impact the Information System success or not, in the beginning phase we try to introduce the new information system. Most of the users are satisfied with this Educational Accounting Information, so far, especially the System Quality. Service Quality is another popular factor in other Information System success model researches, but not outstanding in ours, because of the system is still under beginning phase.

We also observed that the different group of user will get different point of view. Part-time accounting user group get better means value than a full time accounting user group. Mostly they think the system help them to improve the work process, and make the work easier.

摘要 I
圖目錄 V
表目錄 VI
1. 緒論 6
1.1研究背景與動機 6
1.2研究目的 6
1.3研究流程 7
2. 文獻探討 8
2.1資訊系統成功模型 8
2.1.1資訊品質 11
2.1.2系統品質 12
2.1.3服務品質 13
2.1.4意圖使用/使用 15
2.1.5使用者滿意度 15
2.1.6淨利益 17
2.2 地方教育發展基金 19
2.2.1地方教育發展基金之定義 19
2.2.2地方教育發展基金之發展階段 20
2.3 地方教育發展基金會計資訊系統 22
2.3.1系統架構 22
2.3.2預算編制系統 23
2.3.3會計系統 24
2.3.4決算系統 25
3. 研究方法 27
3.1 研究架構 27
3.2 研究假說 28
3.3研究變數 34
3.3.1資訊品質 34
3.3.2系統品質 36
3.3.3服務品質 38
3.3.4使用者滿意度 40
3.3.5淨利益 41
3.3.6 操作性變數文獻整理 41
3.4 資料收集 42
4.資料分析 45
4.1敘述性資料統計分析 45
4.2信度分析 46
4.3相關分析 49
4.3.1 資訊品質與使用者滿意度之相關分析 49
4.3.2 系統品質與使用者滿意度之相關分析 50
4.3.3 服務品質與滿意度之相關分析 50
4.3.4使用者滿意度與淨利益之相關分析 51
4.3.5淨利益與使用者滿意度之相關分析 51
4.4 獨立樣本T檢定(INDEPENDENT-SAMPLE T TEST) 51
4.4.1依性別分組之獨立樣本t檢定 52
4.4.2依年紀分組之獨立樣本t檢定 53
4.4.3依工作類型分組之獨立樣本t檢定 54
4.4.3.1依工作類型分組之資訊品質獨立樣本t檢定 56
4.4.3.2依工作類型分組之系統品質獨立樣本t檢定 57
4.4.3.3依工作類型分組之使用者滿意度獨立樣本t檢定 59
4.4.3.4依工作類型分組之淨利益獨立樣本t檢定 60
4.5迴歸分析(REGRESSION ANALYSIS) 61
4.5.1 使用者滿意度之複迴歸分析 61
4.5.2 淨利益之簡單迴歸分析 62
5.結論 63
5.1 理論面的意涵 63
5.2 管理面的意涵 65
5.3 研究限制與未來方向 66
參考文獻 67

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