當前數位治理的發展已朝向智慧政府邁進，各國政府均試圖於更廣泛的層面推動數位服務，並對民眾造成更深遠的影響。在這波進程中，資料則居於促進數位服務效能以及解決數位治理面臨問題之關鍵核心地位，是以有一套完整的資料治理策略、架構與標準化作業程序來面對相關挑戰以提升數位治理的成效，便顯得相當重要。然而，以往推動數位治理相關研究對象，多半聚焦於一般民眾及使用者等外部利害關係人，重點也偏向於服務普及率與滿意度等調查，忽略了內部利害關係人，亦即服務於政府部門各階層同仁的角度，尤其是他們對資料治理的態度與知覺，以及這些因素對於政府機關推動資料治理的影響。有鑑於資料治理為當前數位治理的核心引擎，本研究以計畫行為理論為基礎，從政府內部利害關係人的角度切入，並納入資料治理成熟度、知覺風險與資訊素養等三項重要因素，建構出一個影響政府機關推動資料治理的因果模型，以偏最小平方法針對實證資料進行假設驗證，根據研究發現提出相關政策建議，除補足當前之研究缺口，更期望藉由更了解政府內部資料治理知覺相關變數與其間之因果關係，有助於數位治理成效提升及公共價值之實現。

The digital governance phenomenon has become increasingly imperative with its incremental implementations worldwide. Governments around the world have successfully implemented their own smart government systems, providing numerous kinds of digital services at a broader level than before, and they have a far-reaching impact on our society. Nowadays, data play a key role in promoting the efficiency of digital services and solving the problems faced by digital governance. Data governance provides great benefits, but it also brings challenges. Hence, a framework for data governance strategies, guidelines, and standardized operating procedures is required to overcome these challenges. In addition, the understanding of the internal stakeholder’s perspective on implementing government data governance is crucial. However, the literature is limited in terms of explaining the cognitive and attitudinal factors that contribute to the adoption and utilization of e-government systems and platforms. Our study contributes to ongoing discussions by exploring behavioral factors that could influence government employees’ attitudes and behavior toward data governance implementation. To achieve this end, we utilized the planned-behavior model theory together with three new constructs including data governance maturity, perceived risk, and information literacy, to assess the psychological and cognitive influencers that elicit the attitude and behavior of employees toward the implementation of data governance. The results strongly support the utilization of TPB in predicting internal stakeholders’ perceptions of implementing government data governance. Finally, implications and recommendations for research and practice are also discussed.