| 摘 要： | This paper provides an insight into the concept of e-government and its implementation factors. Attempts have been made to review and analyse existing literatures and theories of e-government and to develop a conceptual framework for evaluating factors influencing e-government implementing in both developing and developed countries. This is necessary to build trust amongst stakeholders, to encourage collaborative working, and to ensure that transparent and generally acceptable systems are in place. It is expected that the proposed conceptual model would be validated by researchers and academicians in future, since it would be relevant for analysing those wider social and economic factors that have an impact on e-government and other information and communication technologies （ICTs）.
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