追求績效及提昇服務品質已成為現代政府改革之重心。欲提升政府績效與服務品質，端賴政府部門是否具備內部行銷之觀念，以提升公務人員之服務水準。財政部國稅局職司國稅徵收業務，稅務人員執行稽徵業務時，稍有不慎，即招民怨。本研究即以財政部臺灣省北區國稅局稅務人員為研究對象，探討政府部門內部行銷導向與員工工作滿足及工作績效之關聯性，希冀研究結果可提供政府部門管理實務之參考。
本研究藉由問卷蒐集資料，採用結構方程模式驗證假說。研究結果指出，受試者除認為在職訓練不足外，對國稅局提供之內部行銷尚稱滿意。受試者對於工作忙碌的程度及升遷機會較為不滿，但對個人的工作績效則頗為正面。國稅局內部行銷導向對稅務人員之工作滿足有顯著正向影響，稅務人員之工作滿足對其工作績效亦有顯著正向影響。本研究進一步發現，稅務人員工作滿足對國稅局內部行銷導向與其工作績效之關係具有中介效果。

Improving performance and service quality is becoming the core of government reengineering.  It is important for government authorities to own the concepts of internal marketing, in order to provide better public service.  Therefore, this study is aimed to investigate the relationships between internal marketing orientation of government authorities and theirstaff’s job performance.  Hopefully, the findings may provide better internal marketing practices for administration of government authority.
The research adopts questionnaire survey to gather data and uses structural equation modeling technique to test the hypothesis.  The sample of the survey is the tax officers of the National Tax Bureau of Northern Taiwan.  The National Tax Bureau is the nation’s tax collection authority.  Due to the nature of the Beureau, the tax officers are the frontline to the public and dear with sensitive or arguable tax cases.
The results show that the tax officers are less satisfied with their workload, on-job training and promotion opportunity than other factores, but positive to their personal job performance and the internal marketing of their departments.  The findings suggest that the internal marketing orientation of National Tax Burear has significant impact on the tax officers’ job performance.  Furthermore, that the tax officers’ job satisfaction mediates between the internal marketing orientation and the tax officers’ job performance is suggested.

目錄
第壹章緒  論 1
第一節 研究背景與動機1
第二節 研究目的2
第三節 研究流程3
第貳章  文獻探討4
第一節 內部行銷4
第二節 工作滿足10
第三節 工作績效13
第四節 變數間之關係17
第參章  研究方法20
第一節 研究架構及假說20
第二節 研究變項之操作型定義及衡量21
第三節 研究對象及問卷發放23
第四節 資料分析方法24
第肆章  實證分析29
  第一節 問卷回收、基本資料及敘述性分析29
  第二節 問卷信度和效度分析35
  第三節 個人屬性對工作滿足及工作績效之差異分析50
  第四節 變項相關分析54
  第五節 線性結構模式分析與假說模式檢定55
第伍章 結論與建議66
  第一節 研究結論66
  第二節 研究建議及研究限制67
參考文獻71
附錄  研究問卷78
表目錄
表2-1-1 內部行銷的衡量指標8
表4-1-1 問卷發放及回收情形表29
表4-1-2 基本資料分析30
表4-1-3 內部行銷導向之敘述性分析32
表4-1-4 工作滿足之敘述性分析33
表4-1-5 工作績效之敘述性分析35
表4-2-1 內部行銷構面之信度及因素分析檢測彙總39
表4-2-2 內部行銷構面的二階驗證性因素分析結果40
表4-2-3 內部行銷構念區別效度分析41
表4-2-4 工作滿足構面之信度及因素分析檢測彙總43
表4-2-5 工作滿足構面的二階驗證性因素分析結果44
表4-2-6 工作滿足構念區別效度分析45
表4-2-7 工作績效構面之信度及因素分析檢測彙總48
表4-2-8 工作績效構面的二階驗證性因素分析結果49
表4-2-9 工作績效構念區別效度分析50
表4-3-1 個人屬性在工作滿足及工作績效之差異性分析51
表4-3-2 年齡層在工作滿足及工作績效之差異性分析52
表4-3-3 學歷在工作滿足及工作績效之差異性分析53
表4-3-4 服務年資在工作滿足及工作績效之差異性分析54
表4-4-1 各構面之皮爾森積差相關分析55
表4-5-1 衡量模式之驗證性因素析結果57
表4-5-2 假設模式1之標準化λx及λу係數表59
表4-5-3 模式1標準化β及γ係數表59
表4-5-4 模式間的比較61
表4-5-5 假設模式2之標準化λx及λу係數表62
表4-5-6 模式2標準化β及γ係數表62
表4-5-7 潛在變項路徑分析結構模型各項效果分解說明63
表4-5-8 假説驗證表65
 
圖目錄
圖1-3-1 研究流程圖3
圖2-1-2 服務行銷管理模型9
圖3-1-1 研究架構圖20
圖4-5-1 模式158
圖4-5-2 模式260

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