The purpose of this study is to increase the economical efficiency and the efficiency of MIS user's attitudes. It hypothesized that an attitudes of users are different from an environmental variables and demographic variables of an organization. So, it selected attitude variables as moderating variables. The sample in this study is the management staff of financial industries only, and the data are selected by field study using a questionnaire. The hypotheses adopted were analyzed statistically by t-test and ANOVA etc.