范文一：网上购物参考文献综述

关于大学生网络购物行为研究分析的文献综述

一、引言

中国互联网信息中心（CNNIC）的2009年调查报告指出，网上购物的网民是一群相对比较高层次的人群，在我国4640万网络购物人数中，拥有本科学历的网民进行网络购物的比例达到36.7%。在网络消费水平方面，有关研究也表明虽然大学生没有固定收入，但其网络消费水平呈现上升趋势，加上现在拥有电脑的大学生越来越多，大学生利用网络资源进行商品交易的频率不断增大。在网络购物渠道方面，三类网站是大学生的首选：主要进行网上零售的B2C网站、拍卖网以及门户网站。

以上数据表明，大学生已经成为我国网络购物的主流群体，在人数比例上占有绝对优势，在消费水平方面呈上升趋势。研究大学生网络购物的影响因素，将有利于我国网络购物水平的整体提升。

二、国内外研究现状及主要观点

国内外已有不少关于网络购物的研究，有很多关于我国网络购物的现状的研究，如呈雯（2006）通过对网络购物的优势以及我国网络购物的发展现状及存在的问题进行分析，指出我国网络购物的存在的主要问题是我国网络购物在地域上发展相当不平衡；网站的功能设计和配套措施先对落后。她认为应该大力宣传网络购物优势，扩大网络购物的影响；整合传统实体销售，推动网络购物的发展；同时建立相关法律体系，保障网络购物中的权益。

网络购物作为一种新型的购物模式，正在被越来越多的人所接受，C2C网站如何在网络购物中得到每一个消费者信任，让更多的消费者选择在他们的网站上进行购物。在C2C网络购物环境下，如果网站能够提高消费者对网站有用性的感知，就能够帮助消费者快速有效地完成购买，从而在消费者心中有用性的评价就会提高。宋小玉（2007）从理论上构建了C2C网络购物买方消费者的信任模型，对消费者信任的影响因素和作用传导机制进行了探讨，分析了C2C网络市场环境

中的风险与信任问题。认为风险是信任产生的前提，信任是降低风险认知而促进行为的中介变量。正是由于在当前虚拟网上交易环境中面临着相对于传统交易环境而言更大的风险与不确定性，才使得在线交易的信任问题更为突出。李莎莎（2009）从三个方面（消费者个人因素、网上卖家因素、C2C网站因素）来探讨消费者如何建立对C2C网络购物的信任，对影响与消费者C2C网络购物信任的关系的因素进行了分析。他认为感知风险对消费者总体信任感的影响是负面的，当消费者感知风险越高，他对网络购物的信任感将降低。

相对于传统的商场购物模式而言，网络购物有其自身的优势，呈雯（2006）指出网络购物的优势主要体现在：1、网上商品价格相对较低。2、购物成本低。

3、没有传统商店营业面积的限制。4、没有时间限制。5、购物环境“安静舒适”。

6、网络渠道性价比高。

网上购物发展的喧哗背后，存在着不容忽视的制约因素，伍燕青（2007）认为制约消费者进行网络购物的因素来自于两个方面，一方面来自卖家的诚信、商品售后服务。一面来自买家的诚信、传统心理观念。而买卖双方共同关注的是网络购物的安全性，物流配送及其网络购物相应的法律体系。

大学生作为网络购物的主力军，分析影响大学生网络购物的因素成为众多学者研究的方向，章明（2007）对大学生网络购物的动因和障碍分别进行分析，认为影响大学生网络购物的障碍因素有：对售后服务的不满；商品知情权难以得到保障；交易对象认定的模糊性；网络交易消费者信息的隐私权得不到保障。

周丽，林小娟（2008）以南京高校在校大学生为调查对象，对影响大学生网络购物意向的因素进行了实证研究，研究发现影响大学生网络购物意向的因素主要有大学生对网络购物的风险认知、信任度、对第三方担保的态度以及网站的自我效能。其中，对网络购物的信任度是影响大学生购物意向的主导因素。同时，在对个人信息的调查中也可以看到，专业和消费水平的不同对大学生是否选择网络购物有一定影响。而性别差异导致了男女生在进行购物时不同的购物倾向。

Laily Hj. Paim（2010）在现有资料的基础上，随机抽取了370名学生，通过多元回归分析显示影响学生网上购物态度的主要因素有：功利取向、方便、价格、和选择的多样性。功利取向的消费者对网络购物有较高的倾向，而享乐主义的消费者没有显著的效果。同时表明学生进行网络购物主要是想寻找一个更方便

（节省时间和省钱），价格更便宜和选择空间更广泛的一个商品交易场所。为了避免激烈的价格竞争，网络零售商需要找到其他的方法将自己与他们的竞争者区别开来。

面对影响大学生网络购物的众多影响因素，学者也提出相应的措施来改变现有的网络购物模式，以便满足大学生这个网络购物市场。伍燕青（2007）提出了相应的措施，作者认为逐步建立我国的诚信体系；改变传统的商业观念，提高全民的网上交易意识；加强关键技术的研究和安全控制中心的建设；完善网上交易的法律法规；建立完善的现代物流体系就能够改变我国网络购物的现状。章明（2007）认为应该提高大学生网络生活意识；建立更加健全的隐私保护机制；完善网络购物流程；增强网络安全保护意识能够很好的解决大学生网络购物的障碍。

三、结束语

虽然网络购物是一个发展中的概念，但随着Internet技术的发展，我们相信会有更多的元素融入到网络购物和网络商城中来，我们更相信当前的网络购物的缺陷会因为新元素的引入而变得越来越通畅，越来越有法律保障。而大学生作为网络购物的主力军也会得到稳定和发展。我们有理由相信，网络购物会成为大学生消费的主要手段，成为大学生的一种消费习惯，成为大学生的一种消费观念，最终成为大学生活的一个重要部分。

参考文献

[1] 李莎莎：“C2C网络购物者信任的影响因素研究”，硕士学位论文，大连理工大学，2009年。

[2] 王娜、刘东昌：“消费者网络购物实证分析”，《零售与服务》，2009年第2期。

[3] 宋小玉：“中国C2C网络购物消费者信任问题探讨”，《电子商务》，2007年第4期。

[4] 章明：“当代大学生网络购物的动因和障碍因素分析”，《 沿海企业与科技》，2007年第6期。

[5] “2009年中国网络购物市场研究报告”，中国互联网络信息中心(CNNIC),2009年11月。

[6] 呈雯：“我国网络购物现状浅析”，《商业时代》，2006年第3期。

[7]徐华伟、李素芳：“对我国网络购物的思考”，《科技信息》，2008年第24版。

[8] 伍燕青：“浅谈我国网络购物的发展现状”，金融信息化论坛，2007年3月。

[9] 刘俊：“大学生网络购物决策风格问卷的编制及实测”，《西南大学学报》，2009年4期。

[10] 周丽、林小娟、邱晶晶：“大学生网络购物心理与行为模式研究——以南京地区为例”，《 农业图书情报学刊》，2008年第7期。

[11]Laily Hj. Paim.. Students’Online Shopping Behavior: An Empirical Study，Journal of American Science，2010，6.

[12] Na Li, Ping Zhang.. Consumer Online Shopping Attitudes And Behavior: An Assessment Of Research，Eighth Americas Conference on Information Systems，2002.

范文二：网上购物系统开题报告参考文献

网上购物系统开题报告参考文献

网上购物系统的开题报告

本科毕业论文(设计)开题报告

论 文 题 目: 网上购物系统的

实现

学 院:

专 业 、班 级:计算机科学与技

术

学 生 姓 名:

指导教师(职称):

2013年 **月 **日填

篇二:网上购物系统开题报告

南昌工学院

毕业设计(论文)开题报告

设计(论文)题目:网上购物系统

系 别:信息技术 专 业:软件技术

姓名: XXX __ 指 导 教 师:

_________XXXX___________

辅 导 教 师:

_________________________

2011年

11月18 日

篇三:网络购物系统开题报告

黑河学院计算机科学与信息工程系

毕业论文(设计)开题报告

学 院 黑河学院学 科、专 业计算机科学与信息工程系 网络工程指 导 教 师焦青亮 学 生 王磊 入 学 时 间 2007年9月 开题报告日期 2011年3月 论 文 题 目 e之旅网络购物商城

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范文三：参考文献的说明以及参考文献模板

1. 参考文献

参考文献的著录应符合国家标准，参考文献的序号左顶格，并用数字加方括号表示，与正文中的引文标示一致，如[1]，[2]……。每一条参考文献著录均以“.”结束。

（1）参考文献标题：黑体三号

参考文献内容：宋体小四号

（2）具体各类参考文献的编排格式如下：

①文献是期刊时，书写格式为：

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[序号]作者. 论文题目[D].保存地：保存单位，年份.

⑤文献是来自报告时，书写格式为：

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[序号]标准代号. 标准名称[S].出版地：出版单位，出版年份.

⑧文献来自报纸文章时，书写格式为：

[序号]作者. 文章题目[N].报纸名，出版日期（版次）.

⑨文献来自电子文献时，书写格式为：

[序号]作者文献题目[电子文献及载体类型标识].电子文献的可获取地址，发表或更新日期/引用日期（可以只选择一项）.

⑩电子参考文献建议标识：

［DB/OL］——联机网上数据库(database online)

［DB/MT］——磁带数据库(database on magnetic tape)

［M/CD］ ——光盘图书(monograph on CD-ROM)

［CP/DK］——磁盘软件(computer program on disk)

［J/OL］ ——网上期刊(serial online)

［EB/OL］——网上电子公告(electronic bulletin board online)

参考模板

[1] 王兆安, 刘进军. 电力电子技术（第五版）[M].北京:机械工业出版社,2009.

[2] 朱淼, 刘飞飞, 穆芳芳. 单片机控制光伏并网逆变器的设计及其应用[J].数字技术与应用,2009, 第7卷（第11期）:26-30.

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China’s accession to WTO, the adjustment of

taxation policy and its impact

Abstract: In the upcoming tax adjustments, not only China’s accession to WTO, with international standards to

the rigid constraints, but also to solve China’s current tax system and economic development, the objective

requirements of many contradictions. The tax adjustment and the world of “low tax rates, a wide tax base” of the tax reform trend is consistent. It is conducive to the promotion of investment and consumption, is conducive to optimizing the economic structure and economic growth pattern is conducive to expanding exports and improving the quality of using foreign capital and thus be able to give new impetus to economic growth, in order to create sustainable growth in

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fiscal revenue favorable conditions. From a structural point of view, tax adjustments, increases and decreases on different related industries will have different effects.

Keywords:: accession to WTO; tax policy; adjustments; different effects

First, China’s accession to WTO, the adjustment of taxation policy is imperative

China’s accession to WTO is a gradual process with international standards, but also a modern market economy and the gradual integration process. In this process, will involve the redesign of our tax revenue and adjustments. Efficient, fair, transparent, rule of law, tax adjustments will be our basic policy, the effectiveness of its implementation to ensure the economic development of China’s accession to the WTO, was played a critical role.

(A) by adding WTO requires China to establish a new taxation system in line with international norms

In the 50 years of development history, WTO (GATT) has

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been dedicated to international trade, international investment is relatively fair, stable and fully competitive environment, it established a set of rules system have also been widely accepted by the international community to address the national the

relationship between the tax and handle the relationship between foreign citizens or legal persons levied for code of conduct. In particular, WTO agreement on the tax reflected in the following areas:

1. Taxation principle of national treatment. Namely, non-discrimination principle of taxation. This is today’s international community recognized international tax practice. It requires a State tax revenue can distinguish

objects (that is, the object of taxation) is different and has different taxes, can not afford to taxpayers (that is, the main negative tax) and differences in tax burdens vary. Should be irrespective of the nationality of the taxpayer (in foreign), and sources of funding (domestic and foreign) bear the same tax liability according to law.

In a comprehensive understanding of WTO principle of

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national treatment on taxation, there are several points worth noting: First, the principle involved is mainly indirect taxes, taxes and property taxes for all direct taxes such as national treatment issue, WTO rules are not added specification area. Therefore, in line with international tax norms and China’s foreign tax treaties signed by the Government’s commitment to a comprehensive

understanding of tax

principle of national treatment. The second is the principle sought is to give the same tax obligations, are not tax discrimination, but they do not distort international trade and international investment, it does not limit based on national policies for foreign investment and imports tax incentives, nor restrictions on domestically-owned or domestic product taxation and tax

adjustments. Impossible for any country tax does not reflect the policy, there is no difference there would be no policy. Third, WTO principle of national

treatment primarily on the basis of equal consultations by all member states reached an agreement in force, and generally in the agreement are based on the degree of openness of different countries set different transition.

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2. MFN principle. It is the main requirements of trade in goods, not only the tax system, tax policy is fair, and requires tax collection, the collection method fair, in order to create an environment for equal competition tariffs.

3. The principle of market opening. In the context of economic globalization, the principle requires that under the system of multilateral negotiations in the WTO on the basis of any State Party to be substantial tariff reductions,

elimination of quantitative restrictions and other non-tariff barriers, and without

limiting other States Parties of goods and services imports, open their markets.

4. The principle of fair competition. The principle requires the use of market price to participate in international competition, prohibits members from using subsidies or dumping approach. In this regard calls importers, in the interests to be damaged or threatened the use of

countervailing or anti-dumping measures, while the formulation of tax policy, especially the implementation of the

proposed tax concessions do not undermine the fair

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competition requirements.

5. The principle of transparency. Requires Member States to publish in newspapers or through the establishment of check points, or notify the WTO and other means, timely disclosure of trade-related laws, regulations, policies and measures as well as with other members of the conclusion of which affect their trade policy agreements. WTO rules also specifically provides that if a member of the need to raise tariffs or other taxes, fees, rates, rates must be published in advance, or may be implemented.

6. The principle of special treatment of developing countries. In the WTO system according to the different circumstances of developing countries set up all sorts of exceptions, such as infant industry protection clause, tariffs could be higher than in developed countries may continue to enjoy GSP can use “generous terms” and so on, is undoubtedly the WTO in the fairness in the pursuit of an important measure in real terms. In this principle, China could be “legal” use of their identity, in accordance with

national economic development, the actual situation, in general, under the premise of general rules to follow, flexible

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use of these “exceptional” offer to win a short transitional period.

(B) Our current tax policy has been obviously not suited to the current economic development and the needs of new situation

China’s economy is the principal contradiction, from the macro point of view is primarily the trend of deflation; from microscopic point of view focused on deepening state-owned enterprise reform. Since 1998, China has been

implementing the proactive fiscal policy, but has not mobilize the enthusiasm of private investment, which is the current tax policy is not unrelated.

1.1994-year tax reform at the time the case of inflation, have chosen to invest heavily taxed by the policy orientation, have clearly not suited to the

current economic situation. In particular, the

production-type VAT system, only offset the raw materials, fuel tax contained, rather than offset contained in the purchase of fixed assets tax, is actually double taxation, especially for capital-intensive and technology intensive

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enterprises repeated collection problems are more prominent, and curb investment, is not conducive to

business equipment, upgrading and technological progress. Furthermore, my basic rate of VAT is 17%, if translated into foreign “consumption type” value-added tax, then the tax

rate as high as 23%, to a certain extent, weakened the competitiveness of domestic enterprises.

2. At present I have differences in the tax burden of domestic

foreign-funded enterprises have accumulated

contradictions in the extent of the need to be addressed. Before accession to WTO, China’s foreign-invested

enterprises and imported equipment to implement a special treatment under the tax policies of domestic enterprises. This is based on China’s national conditions of service in the open-door policy to adapt to the evolution of the pattern of opening-up strategy formed on the introduction of foreign investment and economic growth in China played an important role in history. But its shortcomings were becoming increasingly evident: First, create differentiated tax preferential policies of tax breaks enjoyed by

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foreign-funded enterprises face width than the

domestic-funded enterprises. According to some accounts, the foreign-funded enterprises within the actual tax burden is lower than 1 / 3 to 1 / 2 or so, making the return on investment of foreign capital are generally higher than the domestic rate of return on investment, resulting in domestic capital investment is constrained, larger foreign-funded domestic-funded enterprises “crowding out” of state-owned

enterprise reform has become an insurmountable obstacle. The second is a serious loss of tax revenue. According to some studies estimate that in 1996, China’s tax incentives to foreign

investors so that the loss of revenue 1,300 billion, in 1997 the figure was about 170 billion yuan. The loss of tax revenue constitutes a major cost of absorbing foreign investment. Third, the design of differentiated tax preferential policies against the backdrop of China’s high tariff barriers and a large number of non-tariff restrictions exist. Join the WTO, along with a substantial degree of market access, domestic enterprises will face severe pressure from direct

competition, if you do not adjust the tax incentives to

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foreign investors, China’s enterprises will be more significant competitive disadvantage.

3. Taxes inhibit the unreasonable allocation of national macroeconomic

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范文五：参考文献JD的含义

（1）期刊文章（文献类型标识：J）

[序号] 主要责任者。题名[J]。刊名，年，卷(期)：起止页码（任选）。

（2）专著（文献类型标识：M）

[序号] 主要责任者。题名[M]。出版地：出版者，出版年，起止页码。

（3）论文集（文献类型标识：C）中析出的文献（文献类型标识：A）

[序号] 析出文献主要责任者。析出文献题名[A]。论文集主要责任者（任选）。论文集题名[C]。出版地：出版者，出版年，析出文献起止页码。

（4）学位论文（文献类型标识：D）

[序号] 主要责任者。题名[D]。出版地：出版者，出版年。

（5）国际、国家标准（文献类型标识：S）

[序号] 标准编号，标准名称[S]。发布年。

（6）专利（文献类型标识：P）

[序号] 专利所有者。专利名称[P]。专利国别：专利号，出版日期。

（7）电子文献

[序号] 主要责任者。电子文献题名。电子文献出处（或可获得地址），发表（或更新）日期/引用日期。

（8）未定义类型的文献（文献类型标识：Z）

[序号] 主要责任者。文献题名[Z]。出版地：出版者，出版年。

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