中華郵政股份有限公司自2003年公司化以後，組織結構調整為23個責任中心局，並自2005年起實施郵件內部轉撥計價制度，俾利計算各責任中心局郵件內部轉撥計價後盈餘，並將其計入責任中心局績效評核項目之一。本研究主要蒐集2005至2008年各責任中心局轉撥計價前、後盈餘數據資料，分別針對不同局等組別及北、中、南三個區域責任中心局分組進行敘述性統計及單因子變異數分析法。本研究結果發現：一、各責任中心局郵件內部轉撥計價前盈餘，對於大、小責任中心局等間存在顯著之差異。經由實施郵件內部轉撥計價制度後，各大、小責任中心局間之郵件內部轉撥後盈餘已無顯著差異。二、北、中、南部不同地區責任中心局郵件內部轉撥計價前盈餘並無顯著差異存在，經由郵件內部轉撥計價公式計算後，北、中、南三個不同地區責任中心局郵件內部轉撥計價後盈餘存在顯著性差異，尤其當經濟提撥補貼不經濟比率愈小時，則北部地區與中、南部地區責任中心局間差異性愈大。為達「公平」與「合理」之責任中心績效衡量制度目標，建議予該郵件內部轉撥計價制度中考慮置入其他更多質性的考量因子(如城鄉因素、政策性設局等)，或是提高經濟提撥補貼不經濟比率，以減少北部與中、南部責任中心局郵件內部轉撥計價後盈餘之顯著差異，進而促使各責任中心局重視該績效評核項目，以達激勵效果。 This study collects the earnings data before and after internal transfer pricing conducted in Chunghwa Post Co., Ltd. in every responsibility central bureau from years 2005 to 2008 and performed descriptive statistics and analysis of variance （ANOVA）according to the position levels and geographical districts (north, central and south) of each bureau. The findings of the study indicate: (1) there are significant differences of earnings between major and minor responsibility central bureaus before internal transfer pricing. After implementing the pricing system, however, no significant differences of earnings are found between major and minor responsibility central bureaus. (2) There are no significant differences of earnings among bureaus located in three different districts before internal transfer pricing. After the implementation of the system, however, significant differences of earnings are found among bureaus of different districts. Such differences are found larger between bureaus of the north and those of the central and south as the percentage of financial subsidies decreases.To achieve a "fair" and "reasonable" performance evaluation system, this study suggests the following steps to eliminate the significant differences created by rural-urban differences: (1) to include the rural-urban factor in the internal transfer pricing system, (2) to set up a few bureaus under special policies, and (3) to increase the percentage of financial subsidies. It is expected that future practices will further motivate all responsibility central bureaus to pay extra attention to their earnings performance after internal transfer pricing.
