電子化政府在我國已行之有年,網際網路在國內也已經普遍化,此二者的結合將使得民眾與政府間的互動模式完全改變,而各縣市政府之全球資訊網便是民眾與政府展開線上互動的第一道橋樑,因此,縣市政府網站的服務效率成為民眾與政府間互動關係品質的要素。故本論文選擇站在民眾的角度,以網站屬性研究指標為研究工具,檢視我國縣市政府網站的透明度與互動性,以探討我國縣市政府網站的現況,以及在資訊與服務的提供方面是否有助於提高民眾的工作效率。 研究顯示,我國縣市政府網站所提供的資訊與服務確實有助於提升民眾的工作效率,但仍然有其缺失,例如,就優點而言,多半數縣市政府網站提供電子報功能,若有重要訊息公佈時,會將訊息經由電子報發送至民眾的電子郵件信箱,為民眾省去了找尋訊息的時間;而就缺點而言,目前我國尚未有任何縣市政府網站提供線上金錢交易功能,我國之電子商務市場並非剛起步,提供電子商務功能的網站也不在少數,如果民間網站都能提供良好的線上金錢交易功能,政府身為最大的服務提供者,又怎能不順應時勢,將各項服務做到盡善盡美。 In Taiwan, the electronic government plan has advance for several years, and the Internet is available to all. Both of the two situations change the relationship between the public and the government. The local government website is the first way that provide the public to communicate with the government. The efficiency of service that the local government website provide is the factory that make the relationship between the public and the government become better or worse. This research survey the transparency and the interactivity of the twenty-three local government websites in Taiwan with the Website Attribute Evaluation System, than analyze the state of Taiwan's local government websites, and judge whether the service of information service and other service of the twenty-three local government websites in Taiwan can improve the work efficiency of the public. Basing on the research, not all the service of the twenty-three local government website in Taiwan can improve work efficiency of the public. For example, great majority of the twenty-three local government websites in Taiwan provide electronic newspaper. The electronic newspaper consists of important information will send to subscriber’s e-mail address if the local government publish important information. That prevent the situation that the public search important information by himself. That is an advantage. The drawback is that none of the twenty-three local government websites provide Cybertrader. The electronic commerce in Taiwan has advance for several years, relatively, there are quite a few non-governmental websites that provide Cybertrader, but none the local government website of Taiwan that provides Cybertrader is. The government that is the leader of the service provider for the public, it should not be at a standstill. The government should make all kind of service to the acme of perfection.