| Reference: | 一、中文部分
李少琦，(2008)，「中國地方政府財務透明度─自願性網路財務揭露之決定因素」，國立政治大學財政研究所碩士論文。
徐雅慧，(2008)，「台灣地方政府財務課責─自願性網路財務揭露之決定因素」，國立政治大學財政研究所碩士論文。
郭振雄、何怡澄，(2009)，「中國各地方政府自願在網路揭露財務資訊之比較研 究」，中國大陸研究季刊，第52卷第1期，頁28-58。
網際網路
行政院主計處網站
http://www.dgbas.gov.tw/mp.asp?mp=1
行政院主計處統計資訊網
http://61.60.106.82/pxweb/Dialog/statfile9.asp
中央選舉委員會
http://210.69.23.140/cechead.asp
審計部全球資訊網
http://www.audit.gov.tw/Web/Default.aspx
知識贏家網站
http://kmw.ctgin.com.tw/
聯合知識庫網站
http://udndata.com/
自由新聞網
http://www.libertytimes.com.tw/index.htm
行政院研究發展考核委員會網站：九十七年數位落差調查統計報告http://www.rdec.gov.tw/ct.asp?xItem=4024389&ctNode=11171&mp=100
台北縣政府網站 2009/02/28
http://www.tpc.gov.tw/web/Home?FP=1064
宜蘭縣政府網站 2009/02/28
http://www.e-land.gov.tw/mp.asp?mp=4
桃園縣政府網站 2009/02/28
http://www.tycg.gov.tw/main/main_index.aspx
新竹縣政府網站 2009/02/28
http://www.hsinchu.gov.tw/
苗栗縣政府網站 2009/02/28
http://www.miaoli.gov.tw/index.asp
台中縣政府網站 2009/02/28
http://www.taichung.gov.tw/
彰化縣政府網站 2009/02/28
http://www.chcg.gov.tw/index.asp
南投縣政府網站 2009/02/28
http://www.nantou.gov.tw/big5/index.asp
雲林縣政府網站 2009/02/28
http://www.yunlin.gov.tw/home.asp
嘉義縣政府網站 2009/02/28
http://www.cyhg.gov.tw/chinese/index.aspx
台南縣政府網站 2009/02/28
http://www.tainan.gov.tw/cht/index/index.aspx?absolute=1
高雄縣政府網站 2009/02/28
http://www.kscg.gov.tw/tw/home/index.aspx
屏東縣政府網站 2009/02/28
http://www.pthg.gov.tw/Default.aspx
台東縣政府網站 2009/02/28
http://www.taitung.gov.tw/tw/index.aspx
花蓮縣政府網站 2009/02/28
http://www.hl.gov.tw/ch/index.aspx
澎湖縣政府網站 2009/02/28
http://www.penghu.gov.tw
基隆市政府網站 2009/02/28
https://www.klcg.gov.tw/index.jsp
新竹市政府網站 2009/02/28
http://www.hccg.gov.tw/
台中市政府網站 2009/02/28
http://www.tccg.gov.tw/
嘉義市政府網站 2009/02/28
http://www.chiayi.gov.tw/index.htm
台南市政府網站 2009/02/28
http://www.tncg.gov.tw/default.asp
台北市政府網站 2009/02/28
http://www.taipei.gov.tw/cgi-bin/SM_theme?page=483f9393
高雄市政府網站 2009/02/28
http://www.kcg.gov.tw/
金門縣政府網站 2009/02/28
http://www.kinmen.gov.tw/Layout/main_ch/index.aspx?frame=17
連江縣政府網站 2009/02/28
http://www.matsu.gov.tw/
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