郵政總局改制成國營公司後，經營環境日趨嚴峻，本研究欲藉由實證分析來探討郵局的運作效率及環境因素對郵局營運績效的影響，同時參酌其他國家郵政事業的績效和生產力設算方式及投入工時管理模式，期能對我國郵政事業績效評量的管理改革方向，提供有用參考。有鑑於郵局的郵務和儲匯部門各有特定投入和特定產出，但又存在共用投入和共同產出，因此，本文選用Tsai and Mar Molinero（2002）的多部門DEA 作為基本模型，並結合Banker and Morey（1986a）準固定投入和Färe et al.（1994）graph 導向的概念，建構一個適合評量郵局績效的完整多部門績效評估模型。研究顯示：儲匯和郵務部門的效率沒有明顯相關；儲匯效率佳的郵局，郵務效率可能仍有進步空間；反之亦然。週六營業、超商密度高、或面積廣大而平均服務人口少的經營環境，對於郵務績效有負面影響；此外，週六營業、郵局局等高而業務繁雜、郵局設立密度過高、或位於超商密度和金融同業密度高的地區，對於儲匯部門的績效則顯著不利。因此，對於不同經營環境的郵局，績效評量公式若能有所區隔調整、或以其他指標來輔助衡量，將更能提升績效評量的適切性。彙整國外郵政績效評量的經驗後可知，包括評量項目和權重設定、年度營收目標的設定、勞動生產力改善度的考評標準、城鄉之間投入工時的設算採計等方面，皆可予以差異化；而工作量的設算過程也可加入地理環境和里程的考量。

The purpose of this research is to explores the influences of environmental factors on the performance of postal services in Taiwan. This paper modifies the multi-activity DEA proposed by Tsai and Mar Molinero (2002) to evaluate the efficiency of post offices when allocation of shared inputs and shared outputs between the mail and banking counters is unclear. In particular, the shared quasi-fixed input is also employed in our study to provide a complete performance measure. The overall efficiency of post offices can then be decomposed into efficiency of mail department and banking department. It is found that there are no close ties between the efficiencies of the two departments. In addition, this study also employs Tobit regression to analyze the impacts of organizational size, organizational location, and organizational characteristics on postal productivity and revenues. The analysis results reveal that postal revenues and performance have been under certain impacts due to the differences of organizational size, organizational location, and other environmental factors. Large-scale post offices perform worse at produce efficiency; moreover, manpower management for postal offices operating on Saturday is necessary for enhancing working efficiency. Besides, since remote postal offices confront a more violent and competitive environment, performance indicators and weight should vary considerably to reflect the different
operating environments of postal offices.