In the field of electronic commerce, it leads to a phenomenon that the widespread lack of books parameter information and knowledge to the network users who face a vast of product selection and book information. Online consumers do not know what kind of books and how to make a choice because of the limited cognitive performance when it comes to the great amount of products and informa-tion; those all have caused problems for their searching and buying behavior. Based on TAM model, the paper selects user cognitive be-havior as research perspective. At the same time, researchers establish a WTA theory model for online goods recommendation service. Through situational experiment researchers collected 395 valid questionnaires, and empirically analyzed them by structural equation. The result shows that there is a relationship between user's willingness of accepting online books association recommended services and per-ceived ease of use; researchers also find the later will be influenced by the system, individual characteristics and the factors related books.%电子商务领域中，面对搜寻图书过程中庞大的产品选择和图书信息，网络用户普遍呈现缺乏图书信息知识的现象。用户由于自身认知水平限制，不知道该选择哪种图书及如何进行选择，这对其搜寻和购买行为造成了困扰。基于 TAM 模型，以用户认知为研究视角，建立网络用户对在线图书关联推荐服务接受意愿理论模型。通过情景实验的方式收集了395份有效问卷，并通过结构方程进行实证分析。研究结果表明：网络用户对在线图书关联推荐服务的接受意愿与其感知有用性和感知易用性有关，而感知有用性和感知易用性又受到系统因素、个人因素和图书相关因素的影响。
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