民國八十五年七月以前，我國的電信服務一直由交通部電信總局單獨提供，同時擔任行政的監督與事業之經營。因此，有關電信普及服務的供給也是由電信總局負責，藉由不同營業項目之交叉補貼來彌補其虧損。即使在電信事業民營化後，仍欲藉由修正相關法令來達到普及服務確保之目的；如電信法第二十條與第二十一條。此雖意味著我國已逐漸正視電信普侑服務的重要性，但有關電信分及服務制度的運作卻遲至民國九十一年才開始的事實，卻顯示我國的在電信方面的改革速度仍是緩慢，對於普及服務議題的重視程度也略顯不足。本文屬於實証分析的論文。作者欲藉由整理分析國內外分及服務的相關文獻與深度訪談，從理論與實務來瞭解我國目前所採行之電信普及服務制度的執行現況與困境，並探討其未來的發展方向。

　　　　　By July 1996, Taiwan's telecommunication service had long been offered by the Directorate of Telecommunications, Ministry of Transportation and communications, which was in charge of administrative supervision and business operation as well. Therefore, the Directorate of Telecommunications was also responsible for the supply for universal service of telecommunications in that the deficit could be made up through the cross subsidization of different operation items. Even after the implementation of privatization of telecommunication industry, the authorities concerned still intended to assure the purpose of universal service by amending decrees and laws, such as Article 20 and 21 of Telecommunications Code, thus indicating that the significance of telecommunication's universal service has been looked at without bias. Notwithstanding, the fact that the implementation of telecommunication's universal service system was started in 2002 indicates the slowness of the reform in telecommunication industry as well as a slight insufficiency of the emphatic degree on the issue of universal service.This study is an essay of empirical analysis. The writer aims to make a comprehensive understanding of status quo and obstacle for implementation of telecommunication's universal service system practiced in Taiwan by means of conducting analysis of the literatures about domestic and foreign universal services and in-depth interview as well as explore the developmental direction in the future.@@@