服務經濟時代中，為展現組織所規範的情緒要求，服務銷售人員在與顧客接觸的過程，必須隱藏內心真正的情緒，展示合於組織要求的情緒，即為情緒勞動。在此過程中，服務銷售人員必須對其內在真實情緒進行調節與管理，付出心力與控制，為一種情緒調節歷程。本研究以資源保存理論的觀點，探討資源損失(情緒勞動、難應付客戶) 與資源獲得 (情緒智力、主管支持、激勵制度)，及其交互作用效果，調節對結果變項(情緒耗竭) 的影響。研究結果發現，難應付客戶之頻次越高，員工之情緒勞動越大；員工情緒勞動越大，情緒耗竭的嚴重度越高；情緒勞動在難應付客戶之頻次與情緒耗竭間具有部分中介效果；情緒智力於難應付客戶之頻次與情緒勞動間之關係具顯著調節效果；知覺主管支持及激勵制度對於情緒勞動與情緒耗竭間關係之調節效果不顯著。最後本研究將根據研究結果，進一步說明未來的研究方向以及管理上的實務意涵。

In service economy, service sellers have to regulate emotions at work, with positive emotional displays leading to greater customer satisfaction and thus engage in emotional labor. The presence of display rules necessitates an emotional regulation process, modifying internal affect so that it matches with outward expressions. The present study adopted the theoretical perspective of conservation of resource (COR). Resource gain (e.g. emotional labor, difficult customer) and resource loss (e.g. EQ, supervisor support, motivation system) were conceptualized as antecedents and moderators of emotion exhaustion. Analyses revealed that: (1) frequency of encounter difficult customers had significantly and positively effect on emotional labor; (2) higher level of emotional labor was likely to increase higher level of emotional exhaustion, (3) emotional labor had partial mediating effect on the relationship between frequency of encountering difficult customers and emotional exhaustion; (4) EQ moderated the relationship between frequency of encountering difficult customers and emotional labor. Moderator of supervisor support and motivation system had non-significant effect on the relationship between emotional labor and emotional exhaustion. Implications for management practice and suggestions for further research were proposed.