中文摘要：

公众对政府电子服务的低接受率成为了制约电子政务发展的瓶颈，政府电子服务使用意向决定因素的研究对于实践中如何解除这个瓶颈具有重要的理论指导意义。本文以企业网上纳税系统为例，基于技术接受度模型和潮流压力等理论，探讨了政府电子服务使用意向的决定因素。基于浙江省93家企业的问卷调查数据的实证研究表明：感知价值、社会影响、企业对政府的信任是企业网上纳税系统使用意向的主要决定因素；而感知易用性、管理就绪度、企业对网络安全的信任和外部压力对使用意向没有影响。

英文摘要：

The low adoption of e-Government service becomes the bottleneck of the e-Government＇s development. In order to improve the status, it is vary important to study the factors influencing adoption of e-Government service. The electronic tax-filing systems is a typical e-Government service. Using a theoretical model based on some theories such as technology acceptance model （TAM） and Bandwagon Pressure, this study examines factors influencing adoption of electronic tax-filing systems from user side. This paper reports on a survey collected 93 useful responses from business organizations in Zhejiang Province. The results indicate that perceived value, social influence and trust of government are important determinants of user adoption intention of electronic tax-filing systems, perceived easy of use, management readiness, trust of the net and external pressure are not the determinants.