臺灣博碩士論文加值系統

在今日資訊科技廣為運用的時代，如何運用各種高科技資訊提供高效能之創新服務，期使組織發揮更大效益，並具更優質的競爭力，是公、私部門極力思索與推動的課題。為使各縣市依循一致性及標準化作業規範，並為建立縣市預算會計作業共用資訊架構，避免各縣市個別開發，造成人力及經費重複投資，行政院主計處整合了各縣市需求，統一開發「縣市公務預算會計資訊系統」供各縣市使用。該系統之開發方向採資源共享，資料來源由原始資料提供者輸入，所以系統的使用者除了會計人員還有非會計人員。
本研究以DeLone and McLean於2003年所提出之資訊系統成功模式為基礎，加入使用者電腦自我效能，探討系統品質、資訊品質、服務品質及電腦自我效能與使用者滿意度之間的關係，及不同的系統使用者角色對這四項關係的調節效果。我們以14個目前已採用縣市公務預算會計資訊系統的縣市之使用者為調查對象，共得有效問卷280份，經統計分析結果如下：
1.「系統品質」、「資訊品質」及「服務品質」對「使用者滿意度」有顯著的影響。
2.「電腦自我效能」對「使用者滿意度」的影響不顯著。
3. 使用者角色對「系統品質」、「資訊品質」、「服務品質」及「電腦自我效能」與「使用者滿意度」關係的調節效果未達顯著水準。

With the immense use of information technology in the modern era, how to efficiently utilize information systems (IS) to provide efficient and innovative service has become a major concern of all the government offices. In order to provide an identical and standardized budgetary accounting information procedure for all the county and city offices to follow, the Directorate-General of Budget, Accounting and Statistics of Executive Yuan compiled the needs of all the counties and cities to develop the “County and City Official Budget Accounting Information System (CCOBAIS)” to assure the achievement of the objective. It is a resource-sharing system for that the data is entered at the source and therefore not only the accountants but also the personnel of user departments are the users of the system.
Based on DeLone and McLean’s (2003) IS Success Model and incorporating user’s computer self-efficacy into a new model, we analyzed the impacts of system quality, information quality, service quality, and computer self-efficacy on user satisfaction. We also examined the moderating effect of user department on these relationships. Questionnaires were distributed to selected users of the CCOBAIS of 14 county and city offices and 280 valid questionnaires were returned. After analyzing the collected data, we draw the following conclusions:
1. System quality, information quality, and service quality have significant impacts on user satisfaction.
2. Computer self-efficacy does not have a significant impact on user satisfaction.
3. User department does not have a significant moderating effect.

第一章 緒論 1
1.1研究背景與動機 1
1.2研究目的與問題 3
1.3 研究步驟 4
1.4 研究範圍與對象5
第二章 文獻探討 6
2.1 政府會計 6
2.1.1會計制度 6
2.1.2政府會計組織 6
2.1.3普通公務單位會計制度之一致規定實施之範圍7
2.1.4普通公務單位會計制度之一致規定內容要點 7
2.2 會計資訊系統 9
2.2.1會計資訊系統 9
2.2.2會計資訊系統與會計人員的關係 10
2.2.3會計資訊系統對組織的影響 10
2.3 縣市公務預算會計資訊系統 11
2.3.1縣市行政資訊作業整體規劃 11
2.3.2 縣市預算會計資訊系統 11
2.4 資訊系統成功模式16
2.4.1資訊系統16
2.4.2 資訊系統成功模式16
2.4.3 資訊系統成功模式之應用22
2.4.4系統品質 23
2.4.5 資訊品質 24
2.4.6 服務品質 25
2.5 使用者滿意度與影響因素 27
2.5.1使用者滿意度 27
2.5.2資訊系統使用者角色 31
2.5.3 電腦自我效能 34
第三章 研究方法 37
3.1 研究模型架構 37
3.2 研究假說 39
3.3 研究變數之操作性定義 41
3.4 縣市公務預算會計資訊系統簡介 42
3.4.1 縣市公務預算會計資訊系統 42
3.4.2彰化縣推動縣市公務預算會計系統之現況 43
3.5 問卷設計與寄發 44
3.5.1 問卷設計與前測 44
3.5.2 問卷發放對象 44
3.5.3 發放問卷與催收 44
3.6 資料分析方法 45
第4章 資料分析與結果 47
4.1 問卷的發放與回收 47
4.2 研究對象基本資料分析 48
4.3 信度分析 50
4.4 效度分析 51
4.5各研究變項之描述性統計及差異性分析 54
4.5.1研究變數基本統計分析 54
4.5.2個人屬性與各研究變項之差異分析 55
4.5.3縣市別對各研究變數之差異性分析 64
4.6研究假說檢定 67
4.6.1複共線性檢定 67
4.6.2 複廻歸分析(Multiple Regression) 68
4.6.3 研究假說檢定 69
第5章 結論與建議 73
5.1 研究結果 73
5.2 研究貢獻 75
5.3 研究限制 76
5.4 未來研究方向與建議 77
參考文獻 78
一、中文部份 78
二、英文部分 79
三、網站部份 84
附錄一：總預算編列（含特別預算、追加（減）預算）作業程序 85
附錄二：單位預算執行及帳務作業程序 86
附錄三：總會計作業程序 87
附錄四：公務預算會計資訊系統使用者滿意度問卷調查表 88

一、中文部份

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何昆展，民98，探討資訊系統成功模型中資訊系統使用相關行為之角色-以大學甄選入學資訊系統為例，國立中正大學會計與資訊科技研究所碩士論文。
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邱皓政，民95，量化研究與統計分析-SPSS中文視窗版資料分析範例解析，台北：五南。
林材煒，民 91，銀行業不同部門與職務之資訊系統使用者滿意度差異分析，銘傳大學資訊管理學系碩士論文。
姚登元，民95，電腦自我效能對ERP系統使用績效之影響，國立中央大學企業管理學系碩士論文。
張允文，民 91，環境、策略與組織內部特質對會計資訊系統效能之影響，國立中山大學企業管理學系博士論文。
張世敏、鍾俊仁，民97，管理資訊系統概論，台北：華泰，頁9。
張瑞當、張允文、倪豐裕，民 89，工作特性與會計資訊系統特徵對使用者滿意度影響之實證研究，亞太管理評論，頁 287-298。
張靜妙，民 86，使用者在資訊系統發展中的角色對工作滿意度的影響，國立成功大學工 業管理研究所碩士論文。
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曾明淳，民 91，策略、任務不確定性與管理會計系統關係之研究，國立中山大學企業管理學系碩士論文。
郭宏益，民 95，影響電腦整合製造資訊系統使用者滿意之差異分析：管理者與作業者之觀點比較，國立中正大學資訊管理研究所碩士論文。
顧裔芳、范懿文、鄭漢鐔，民 90，會計資訊系統初版，台北：三民，頁 2-18，24-26，
30-31，48-49，175-176。
劉永彬，民94，影響會計資訊品質因素之研究–以國立大專校院會計資訊系統使用者為例，國立中正大學會計與資訊科技研究所碩士論文。
蔡松益，民 97，應用差異理論來探討影響放射線部門使用PACS系統之滿意度-以台灣區域級以上醫院實際建置經驗為例，國立中正大學資訊管理研究所碩士論文。
劉淑娟，民 94，應用差異理論探討資訊系統使用者滿意度之研究-以中正大學會計資訊系統為例，國立中正大學會計與資訊科技研究所碩士論文。
縣市行政作業規範整體規劃報告書。
縣（市）行政資訊作業─公務預算會計作業規範書。

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三、網站部份

Taiwan techh管理資訊系統實驗室知識管理系統網站
http://mis.cs.ntust.edu.tw/mislab/
行政院主計處網站
http://www.dgbas.gov.tw/fp.asp?xItem=17504&ctNode=4892