隨著消費者權益的伸張，許多企業聚焦消費者的需求，以獲得外部顧客滿意度為首要任務，卻忽略了組織內員工的真實感受。行銷金三角的概念指出，每個員工既是組織內其他員工的供應者，也是另一種顧客。因此，本研究有別於以往研究，特別聚焦在內部顧客服務的探討。不管是面對同事、主管和部屬，員工無時無刻不在修整自己的情緒，以促進工作目標之達成。有關內部顧客導向服務對情緒耗竭的影響，鮮少研究探索，因此，本研究將進一步了解其中的關係。再者，內部顧客導向服務是否因情緒勞務中的表層演出和深層演出，而對情緒耗竭有不同的結果。因此，本研究想藉由兩相比較後，了解哪種演出可有效減輕情緒耗竭?研究結果顯示：(1)內部顧客導向服務對情緒耗竭有正向的影響；(2)情緒勞務在內部顧客導向服務與情緒耗竭之間具有中介效果；(3)深層演出減緩情緒耗竭的效果大於表層演出。最後，本研究針對管理實務和後續研究，提出相關建議。

Owing to the promotion of consumer rights, many companies focus on the needs of customers. Obtaining external customer satisfaction becomes their primary task; however, most of them ignore the feelings of employees within the organization. According to the Marketing Golden Triangle, each employee plays both roles of supplier and customer to other employees in the organization. Differencing from previous studies, the study especially focuses on internal customer oriented service. Facing colleagues, supervisors, and subordinates, employees have to constantly adjust their emotions to achieve work goals. However, there are few studies on the effect of internal customer oriented service on emotional exhaustion, so this study further understands their relationship. Moreover, the study explores whether internal customer oriented service has different results via surface acting and deep acting on emotional exhaustion. Therefore, by comparing these two actings, the study tries to understand which acting will mitigate more emotional exhaustion. The results of the study showed that: (1) Internal customer oriented service has a positive impact on emotional exhaustion; (2) Emotional labor plays a mediating role between internal customer oriented service and emotional exhaustion; (3) Deep acting is greater than surface acting in reducing emotional exhaustion. Finally, relevant suggestions are put forward for management practice and further research.