隨著國際貿易活動的高速流動，我國自2002 年起即規劃設立自由貿易港 區，惟經過十數年的發展，成果顯然不符合原先的預期，其中，自由 貿易港區管理單位與法規過於複雜，沒有落實「自由」的精神，是績效不彰的 重要因素。本研究就跨部門協調問題進行深入探討，分析出業者、公部門、 業務主管機關普遍認為最應優先處理的問題，以作為後續調整參考。以層級 分析法作為研究方法，從「營運」、「人員」、「加工」、「關務」等四個構面的 跨部門協調問題進行分析。分析結果顯示，最應優先處理的構面為「關務」， 其次為「營運」。在各主要議題方面，以「外國營利事業重複課稅」最廣為大 家重視，針對這些研究發現，本研究也提出了改善建議。

Taiwan has established free port zones in 2002 as a result of the rapid growth of world trade flows. However, the performance of free port zone is not as good as the Taiwan government originally expected since its inception. The underlying causes include the complicated government regulations and bureaucratic rules contradicts with the fundamental spirit of free port zone, as well as liberalization. This study uses an in-depth analysis on the cross divisional coordination to identify the top priority issues concerned by industry, public sector, and related government agencies, and hopefully it can be used as a free port zone adjustment and improvement guideline for the stakeholders in future. The analytic hierarchy process (AHP) technique is employed to analyze the coordination barriers between divisions from the“operation＂,“personnel＂,“processing＂, and“customs practice" constructs. The result indicates that“customs practices＂is the most important dimension to be reviewed, followed by “operation＂dimension. “Double taxation on profit earned by foreign enterprises＂dimension is the most important factor concerned by the survey participants. Several managerial suggestions are provided.