Na tese, é proposta a construção do Sistema Autenticador e Transmissor (SAT), um modelo tecnológico de automação e controle de processos em cidades inteligentes, alicerçado em propriedades voltadas a uma aplicação transversal em setores que demandam, de um lado, geração de dados em campo com estabelecimento de regras e garantia de autenticidade e confidencialidade; de outro, transmissão segura a um ou mais controles centrais. Como exemplo de aplicação, o modelo é avaliado pela execução de protótipo no setor tributário do varejo do Estado de São Paulo, que ainda exige soluções mais eficazes apesar dos avanços conquistados com a transição para processos automatizados. O protótipo, composto de um equipamento, um software embarcado e uma solução de retaguarda, denomina-se, no caso específico, Sistema Autenticador e Transmissor de Cupons Fiscais Eletrônicos (SAT-CF-e). O principal objetivo do trabalho consiste, pois, em oferecer um modelo tecnológico que dê resposta efetiva às necessidades das administrações tributárias estaduais, mais especificamente às operações de emissão, validação e transmissão dos dados de vendas mercantis no varejo. Desenvolvido a partir da análise do ambiente atual da Nota Fiscal Paulista e de outros projetos de documentos eletrônicos introduzidos no Brasil, e tendo em vista uma mudança de paradigma na geração de documentos fiscais, o Sistema Autenticador e Transmissor de Cupons Fiscais Eletrônicos está pautado no uso de tecnologias que atendem aos requisitos exigidos pelo negócio, segundo os quais o documento somente existe na forma eletrônica e é válido quando armazenado nas bases de dados gerenciadas pelo Fisco. A implantação do Sistema Autenticador e Transmissor de Cupons Fiscais Eletrônicos, cujo pioneirismo cabe à Secretaria da Fazenda do Estado de São Paulo, já encontra âmbito nacional a partir da criação de um novo documento fiscal, o Cupom Fiscal Eletrônico SAT (CF-e-SAT), modelo 59, instituído oficialmente pelo Conselho Nacional de Política Fazendária no Ajuste SINIEF 11/2010, que autoriza Unidades da Federação a utilizá-lo em suas operações de ICMS. Os resultados da implementação do modelo tecnológico de automação e controle do processo tributário no varejo do Estado de São Paulo foram positivos e atestaram que a solução representa contribuição original ao estado da arte por reunir qualidades inovadoras permite rápida integração entre o Fisco e o estabelecimento comercial, racionalização e modernização da administração tributária, compartilhamento de informações, redução de custos e entraves burocráticos, automação das obrigações tributárias e facilitação e fortalecimento do controle do processo tributário. Por isso e sem dúvida, a solução assinala uma era mais inteligente no controle das operações comerciais do varejo no Brasil, com benefícios para a administração pública e para a população. / In this thesis, the construction of Sistema Autenticador e Transmissor (Authenticator and Transmitter System) is proposed, being a technological model for automation and process control in smart cities, with a view to transversal application in sectors that demand, on the one hand, data generation on the field with the establishment of rules and a guarantee of authenticity and confidentiality; on the other, safe transmission to one or more control stations. As an example of application, the model is evaluated through the use of a prototype on the retail tax sector in the State of São Paulo, which still requires more effective solutions, despite the advances made thanks to the transition to automated processes. The prototype consists of a device, an embedded software and a backoffice solution, and is called, in this specific case, Sistema Autenticador e Transmissor de Cupons Fiscais Eletrônicos (SAT-CF-e) (Electronic Retail Tax Invoice Authenticator and Transmitter System). The main objective of this work is, therefore, to provide a technological model that effectively meets the needs of state tax administrators, especially in relation to operations requiring the emission, validation and transmission of retail market sales data. Based on the analysis of the current environment of Nota Fiscal Paulista and other electronic document projects introduced in Brazil, and taking into consideration the paradigm shift in the generation of tax documents, the SAT-CF-e has been developed for the use of technologies that meet business requirements, according to which the document exists only in electronic format and is valid only when stored in databases managed by tax authorities. The implementation of SAT-CF-e, a pioneering initiative of Secretaria da Fazenda do Estado de São Paulo (São Paulo State Tax Authority), is already established on a national basis, since the creation of a new tax document, the Cupom Fiscal Eletrônico SAT (CF-e-SAT) (Electronic Retail Tax Invoice), model 59, officially established by Conselho Nacional de Política Fazendária (National Council for Tax Policies) in Ajuste SINIEF 11/2010 authorizing States to use it in their operations regarding Imposto sobre Circulação de Mercadorias e Serviços - ICMS (Merchandise Circulation and Service Tax). The results of the implementation of a technological model for the automation and control of the retail sector tax process in the State of São Paulo have been positive and can testify that this solution is a unique state-of-the-art contribution with innovative qualities, since it ensures rapid integration between the tax authorities and commercial establishments, as well as rationalization and modernization of tax administration, information sharing, a reduction in costs and bureaucratic barriers, tax duties automation and a facilitation and strengthening in the control of the tax process. It is undoubtedly a solution that ushers in an era of smarter control of commercial retail operations in Brazil, with benefits for the public administration system and for the population as a whole.

電子發票自2000年推行以來，多為企業對企業的相關研究，幾乎沒有文獻從政府與企業在電子發票政策中合作的角度進行研究。因此本研究以政府在2010年底才推動的企業對消費者實體通路電子發票試辦作業為個案，並以公私協力關係的角度，針對政府與企業的相關人員進行個別深度訪談。首先了解企業加入電子發票試辦作業的原因，接著描繪出電子發票試辦作業中，政府與企業的互動情形；再者，找出政府與企業合作的困難，據以提出政策建議，做為政府日後推動公私協力政策之參考，最後歸納公私協力關係的條件，以驗證、補充或強化公私協力關係的文獻。 企業加入電子發票試辦作業的原因包含高階管理者的支持、成本降低、提升企業形象、資訊化程度高，導入障礙低、關係企業的引介與同業競爭等因素。企業在加入電子發票試辦作業後，與政府形成水平互補之互動模式。研究發現高階管理者的領導與支持、共同且清楚的目標、公開、互相尊重與信任、明確且完善的法律規範、持續溝通協商、公平合作與彈性、關注利害關係人、長期穩定關係等是有利政府與企業協力合作的因素；與文獻不同的是，監測績效這項因素對政府與企業合作順利與否影響並不大。另外對電子發票格式的認知差距、法令規章不完備、行政規則制定太慢、電子發票格式規定變動頻繁、政策規劃不周、資訊壟斷於大型企業、服務品質降低等因素則是政府與企業合作所碰到的困難，其中政策規劃不周導致電子發票格式規定變動頻繁是本研究在文獻以外之發現。 基於以上研究成果，本研究提出相關建議，首先，讓更多中小企業改用電子發票，亦必須注意跨機關間的合作與協調，方能讓電子發票的使用更為普及與順利；而政府在推動政策前應有完善的政策規劃，如果有經費委請顧問廠商，在遴選上須更加嚴謹，使資源更能有效運用。本研究認為後續研究者可以以中小企業為主體，甚至比較不同行業之企業採用電子發票的情形，亦可以朝電子發票其他利害關係人，像是社福團體、資訊服務業者以及稅務代理業者等著手；另外，探討政府機關間的合作或是從企業對政府電子發票的角度著手，俾能對電子發票有更全觀的了解。 / Since 2000, most research about e-invoice has focused on the topic of business to business (B2B). Just few studied in connection with the cooperation of government and business (G2B) in e-invoice policy. This thesis attempts to understand the process of business to citizen (B2C) e-invoice pilot operation, from the perspective of public-private partnership (PPP). The author adopts in-depth interviews with government and enterprise related personnel.The purpose is, first, to find out the reasons why the enterprises participate in e-invoice pilot operation. Second, the thesis describes G2B interaction in e-invoice pilot operation process; and then to find out the difficulties in G2B cooperation as well as policy suggestions. Finally, the thesis trys to conclude with conditions of PPP as well as its verification and improvement. Based on the empirical data, the reasons why the enterprises join e-invoice pilot operation include: the support from top manager, cost down, promotion of corporate image, high degree of computerization, recommendation from conglomerate and relative competitive advantage. The G2B cooperation is horizontal complementary interaction model. The findings discover eight benefical factors for PPPs including (1) the leadership and support from top managers, (2) shared goals, (3) transparent execution process and mutual respect and trust, (4) well and clear legislation and standard, (5) the lasting communication, (6) a fair collaborationship and elasticity, (7) understanding of stakeholders, (8) long-term and stable relationship. The difficulties in G2B cooperation include: (1) the different opinions of e-invoice format between government and business, (2) slow formulation of administrative direction, (3) the e-invoice format instability, (4) the incompleteness of policy planning, (5) the information monopoly by big enterprises, (6) the reduction of service quality. Based on the previous findings, this thesis recommends government to make more small and medium enterprises (SMEs) adopt e-invoice. The e-invoice authority should also pay attention to coordinate with other government organizations, to plan for public policy more solidly, and to pick and choose consulting business exactly. The author anticipates that follow-up research may focus on SMEs, with comparision of different enterprises that adopt e-invoice. More studies are suggested to involve public welfare groups, information service providers, and tax agents. The future studies may also discuss the cooperation between governments and for the perspective of business to government (B2G) e-invoice.

This thesis deals with e-invoicing of payables. It describes the various ways the e-invoice can be obtained, in particular from the moment the e-invoice is transmitted in EDI format and invoice details are put on web sites up until the e-invoice is received in PDF forma via e-mail or the scanning of the invoice document with subsequent text extraction. It determines and sets out the legislative requirements of the electronic document, looks into the benefits and drawbacks of e-invoices and compares them with paper form. The thesis also explains the technical terminology related to e-invoicing (various types of document formats, international standards for encryption of electronic communication, electronic signature, etc.). Furthermore it outlines the use of data boxes for e-invoicing. The thesis includes in its last part a practical example of implementation process of e-invoicing in a particular company.

財政部自2000年11月29日頒布「網際網路傳輸統一發票(簡稱電子發票)試辦作業要點」以來，僅有三千多家申請試辦，且應用面仍侷限在B2B 的發票和折讓單e 化，且買方和賣方都必須加入同一加值服務中心，和實務應用面仍有一段距離。 隨著電子商務快速發展，不論是B2B、B2C、或是C2C，均已具一定規模且持續蓬勃發展中，並在資訊流、物流和金流上都已先後導入e 化應用。但統一發票為整個供應鏈流程中的一段，却尚未導入e 化，導入電子發票有助於整個供應鏈的ｅ化，並可以降低整體作業的運作成本。然而，電子發票之應用涉及財稅政策、會計師簽證、電子簽章、認證機制、個人隱私權、公司e化及公司稽核管控等等核心問題，這種種相關因素如何相互配合，才能發揮電子發票之最大綜效，值得進一步探討。 本研究係參考金財通導入捷盟公司的電子發票個案分析，及國內外電子發票之現況，研討電子發票對企業作業流程、加值服務中心之運作、網路安控機制、政府法令規章、稅務行政、會計師查核等等的挑戰，據以提出可能的作業模式與建議，以供相關單位未來推動統一發票全面電子化的參考。 / The e-invoice trial operations are only adopted by 3,000+ enterprises ever since the Ministry of Finance announced the trial operation law of e-invoice communication through Internet on 29 Nov 2000. The application scope is only within the B2B communication of invoice and allowance note between the enterprises and the value added service center. This is a big gap to implement in a multi-to-multi business environment. Transactions of B2B, B2C or C2C have been on-going grew to an economic scale along with the rapid growth of e-commerce development. Electronic techniques have been applied to the information flow, goods delivery flow and cash flow in the supply chain management. However, invoice is part of the supply chain but not yet integrated into the supply chain e-cycle. Implement e-invoice will integrate the electronic system for supply chain and will help to reduce the total operation costs. E-invoice application involves the core issues of such as government’s financial policy, accounting auditing, public key infrastructure, certificate authority, personal privacy, enterprise EAI system and internal auditing. How these factors incorporate with each other to maximize the most e-invoice benefit deserves further study. This study references the BankPro’s e-invoice implementation case and current e-invoice development situation in Taiwan, America and Europe. On such basis, we further discuss the challenges of e-invoice that will be brought to the enterprise operation flow, service value added center, Internet security control, government legal law, taxing administration and accounting auditing etc, so as to provide possible operation model and recommendations to the related units as the reference to implement e-invoice globally in the future.

The aim of the paper is (i) to analyze the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation according to the OECD; and (ii) to identify and compare concrete measures implemented by different jurisdictions on this subject with a focus in invoicing service providers and online marketplaces. The study is divided into two main parts. In the first part, the author reviews the OECD’s literature on the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation. In the second part, the author compares measures taken by some countries regarding the role of third parties in the VAT compliance chain with a focus on invoicing service providers and marketplaces. In the first part of the research, the author concludes that the role of third-parties in the VAT compliance is expanded in each of the OECD’s publications and suggests additional research on the role of payment processors in the VAT compliance chain. In the second part of the research, the author concludes that regulations and liabilities involving invoicing service providers differ considerably according to different jurisdictions and suggests the adoption of international standards to ensure VAT compliance in a worldwide scale. When it comes to marketplaces, the author concludes that there is a trend for the adoption of the deemed supply approach (as such or as a penalty), although there are discordant points about the grounds which marketplaces are held liable for the VAT due in underlying transactions.

This thesis deals with electronic signature in the area of accounting. It includes characteristic of electronic signature, certification authority and time stamp. This thesis explains these fundamental concepts related to the electronic signature and also shows some practical application of it -- such as electronic invoicing, archiving, and communication with state-administration through data boxes or through electronic registries. In this thesis there is also detaily described and depicted the procedure of making electronic invoices and authentication of the certificate of the electronic signature.

As the society becomes more internationalized and companies spread operations to multiple locations in different countries, there is a growing need for systems that can link information between different company departments and make it available for users at any time. Over the years, companies have used several information systems for different business activities and purposes, but due to complexity and high costs, a need for an integrated platform has emerged. A system that can connect different business functions within a company, and at the same time link systems owned by customers and suppliers through modern technology is an Enterprise Resource Planning (ERP) system. Today, management control may be regarded as an information intensive company process where managers can improve control by working with relevant and accurate information. An ERP system represents a natural bearer of that information, and because of that, it becomes interesting to analyze the effects on management control when its fundamentals (the ERP system) change. As previous publications mostly have examined organizational changes and effects of ERP implementations from a more general perspective, the authors realize a need for addressing ERP systems in relation to management control. Though prior research indicates that implementation of ERP systems have affect on management control, there is still uncertainty how it may be affected. The aim for this study is therefore to create understanding of how a major change such as an ERP implementation may affect management control by causing changes among supporting roles and activities. In order to achieve the purpose for this work, the authors have exemplified an ERP implementation through a case study of a manufacturing company implementing Electronic Invoice Processing (EIP) as a part of a larger ERP change. By using a scientific research approach characterized by an iterative process that moves between theory and empiricism, some valuable outcomes can be drawn from the analyzed case material. These outcomes become in the end target for a broad interpretation of roles, activities, and how changes among them may affect management control on a more generalized ERP level. Analyzing the case, the authors have been able to identify three distinctive roles that may be affected by an ERP implementation; the Executor, the Supervisor, and the Supporter. These three roles have been found to carry out five prime activities; Information Assembling, Information Verification, Information Registration, Information Presentation, and Information Storing. Finally, the changes and altering of focus between these roles and activities were found to potentially affect management control positively through five prime aspects; Timeliness, Accuracy, Accessibility, Richness, and Control.

<p>Electronic commerce is one of the most discussed business-to-business(B2B) topics of today. IT has become a tool for adapting and rendering business processes towards an integrated supply chain (www svensktnaringsliv.se). Electronic Data Interchange (EDI) has been used as a technique for communicating between different computer systems since the 1960’s. However, it took another 20 years for EDI to support different types of business processes (Malonis, 2002). Electronic invoices can be deduced from when companies in the 1970´s started to exchange invoice files (Dykert & Fredholm, 2004).</p><p>Earlier studies within this area of interest have focused on the business-tocustomer (B2C) electronic invoicing. This thesis has chosen a different point of view, where the focus will be on Small and Medium Sized Enterprises (SMEs) use of EDI- invoicing for B2B processes. This thesis purpose can be divided into two parts, the first is to investigate how EDI- invoice solutions are realized and the second is to describe the effects use and implementation of an EDI- invoice solution have brought to SMEs.</p><p>Data for the first part have been collected from Internet sources as well as from literature. Empirical findings to address this part are gathered from an interview with an employee at Scandinavian PC Systems (SPCS). What we concluded of this study was that SMEs opportunity to implement EDI- invoicing derives from the initiative taken by system developers together with Value Added Network (VAN) providers. They have made a complex technology, with confusion about standards and function, to an easy understood and familiar interface to SMEs.</p><p>Data for the second part of the purpose have been collected from telephone interviews with SMEs in the Jönköping region. Six SMEs who were connected to Pri- Handel, a competitor to SPCS, were interviewed.The most prominent experience SMEs mean that an EDI- invoice solution brings is reduce of administrative cost.</p>

Electronic document handling was first used in the automotive industry in the early 1970’s, the way of communicating electronic at the time was concerned with the communication way of EDI (Hsieh, 2004). In the beginning of 2000 a new way of communicating electronic documents was introduced with the emergence of VAN-operators (Hsieh, 2004). This technology of communicating electronic invoices has shown to be less complex for the businesses than the previous EDI connections. The VAN-operators enable companies regardless of size, ERP, also known as Enterprise Resource Planning, system, formats or transaction volume to send and receive electronic invoices. The subject of electronic invoice handling have become increasingly debated, mainly because of the legislations taking place all over Europe, and as well as the environmental impact by business transactions being sent by paper. The objective of this thesis is to examine the challenges, solutions and outcomes for companies switching to electronic invoice handling. The data collected for the thesis is divided into two parts. The first part consist of information retrieved by previous literature as well as internet sources. The second part concerns the case studies conducted for the thesis in respect to our research questions. For this reason Scandinavian companies have been interviewed, with different precondition as in size, industry, transaction volume and IT structure. The findings from the first and second part have been analyzed and conclusion have been made, we suggest using a VAN-operators, which have shown to be the most appropriate alternative for companies that are implementing electronic invoice handling. The result of this thesis can be used as a guideline for companies when considering a switch from manual to electronic invoice handling.

摘要 一個國家的經濟發展相當倚賴中小企業，根據研究顯示，中小企業為國家就業市場貢獻許多，但近年來，國際局勢的不穩定連帶影響台灣市場，前些年發生的金融危機導致銀行貸款條件更加嚴苛，造成許多的中小企業融資困難而紛紛倒閉，本文將探討現階段中小企業融資方面的現況以及痛點，透過與最近新興的金融科技結合，希望能夠改善中小企業目前融資方面的問題。 關鍵字：應收帳款融資、金融科技 / Abstract A country's economic development relies heavily on Small and medium enterprises (SMEs). According to the research, small and medium-sized enterprises have contributed much to the national job market. However, in recent years, the instability of the international situation has affected the Taiwan market, and the financial crisis in previous years has led to more stringent bank loan conditions This paper will discuss the current situation of the financing of small and medium-sized enterprises and pain points, through the combination with the recent emerging financial technology, hoping to improve the current financing problems of SMEs. Keywords：Invoice Finance ,Financial Technology