電子發票為一項創新制度，發票無紙化不僅節省發票印製成本、減少紙張用量，且發票資訊皆儲存於雲端，無須擔心遺失與毀損問題；目前財政部推動消費採用電子發票試辦過程中，在後端大部分營業人皆已全面電子發票化，但在前端營業人與消費者這部分，無實體電子發票仍有84%的消費者會索取紙本電子發票，故本研究採用網際網路問卷方式，回收有效問卷436份來分析消費者對於電子發票採用意願之影響因素。
本研究以Holak新產品採用模型為理論基礎，結合Rogers (1995)創新擴散理論之相容性、相對優勢以及複雜性作為產品屬性，以消費者的風險態度作為消費者特色以及環境變數來探討影響消費者採用電子發票的採用因素。從整體樣本結果而言，相對優勢、相容性、複雜性、環境變數以及風險態度確實顯著影響消費者的電子發票採用意願，而本研究更深入探討「採用過電子發票者樣本」以及「尚未採用過電子發票者樣本」兩者對於電子發票的採用因素之差異；在「尚未採用過電子發票者樣本」中發現，對於未使用過電子發票消費者無法立即核對交易明細而感到不踏實，顯示這可能為阻礙消費者採用電子發票的原因之一；綜上述研究結果，本研究建議政府可以結合Beacon技術，那麼電子發票資訊以及交易紀錄即可利用藍芽技術、無須網際網路即時傳遞至消費者手機裝置當中，供消費者核對；此外政府應透過社群平台、電視媒體加強宣導，且因應官方電子發票APP的設計，應與手機製造商或者電信業者合作，於每台智慧型手機內建政府官方設計的電子發票APP，不僅可以間接讓消費者知曉此創新產品-電子發票的存在，也可以減少消費者對於電子發票操作的難易度。

Electronic invoice is an innovative system. It can not only save the cost of printing invoices but also reduce the amount of paper, and the relevant information is stored in the cloud. Most Business Entities have used comprehensively electronic invoice, but most consumers still receive the paper invoices.
The study is based on the new product, and combines innovation diffusion theory of relative advantage, compatibility and complexity as product attributes, consumer’s risk attitude as the characteristics of consumer and environment variables to explore the impact that consumers adopt the use of electronic invoices.
In this study, we used the questionnaire survey to understand the influencing factors of consumers' willingness to use electronic invoices, and 436 valid questionnaires were used to analyze.
We can find that all hypotheses are supported and significant in total sample, so
this study suggests that the government can combine E-Invoice with Beacon technology, then the electronic invoices’ information and transaction records can use the Bluetooth instantly passed to the consumer mobile phone device without
the Internet. In addition, the government should be through the community platform, television
to strengthen the propaganda. And the government should build official design of the electronic invoices’ APP in each cellphone with the mobile phone manufacturers or telecom operators, then it not only can indirectly let consumers know the presence of electronic invoices but also can reduce the difficulty for electronic invoices’ operations.

中文
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