某國營事業的願景乃成為卓越服務與全民信賴的公司，其核心價值是「以客為尊、提供誠信效率的服務」。該國營事業提供全民優質的服務，但若因此要求各級支局窗口服務人員服務零失誤幾乎是不可能的事，有服務失誤的發生就會有產生客訴的可能，客訴事件必須依賴各級支局經理去處理，惟該國營事業基層主管人才培育學程班並未置入相關教育訓練，因此當客訴事件發生時，缺乏經驗的支局經理往往付出許多額外的心力、成本，和代價，才能將客訴事件解決。本研究希望為支局經理找出一套因應客訴的方法和技巧，幫助支局經理更加妥善圓滿處理客訴。

基於社會交換和公平理論，研究者使用質性研究的深度訪談法，訪談7位曾任或現任支局經理，並將訪談結果歸納出該國營事業郵、儲、壽業務常見的申訴類別及其回應策略，得出結果失誤主要對策為追求結果公平和互動公平；程序失誤主要策略是追求互動公平及程序公平，或再提供實質性補償；而互動失誤主要對策為符合互動公平，或再依失誤程度提供實質的補償；當涉及問題顧客個人行為時，則依賴支局經理的智慧，和上級單位的處理態度去解決；至於例外案件部分，需要支局經理展現處理的態度才能解決問題。

最後，本文建議該國營事業，建立處理客訴之標準作業程序或建議書、導入相關教育訓練課程、開放數位學習平台線上討論，及補強線上服務平台，並建議後續研究者進行內容分析後再進入深度訪談，和擴大樣本區域及樣本數，這些將有助於本研究更為客觀準確，為支局經理在處理客訴時提供更有效的指導和方向。

The vision of a state-owned enterprise is to become a company that provides excellent services and is trusted by all citizens, and its core value is " Putting the customers first and providing services in honesty and efficiency". The state-owned enterprise provides high-quality services for the whole people, but it is almost impossible to require the counter service staff at all levels of branch offices to provide zero failures in service. If there are service failure, there may be customer complaints, and customer complaints must be handled by managers of branches at all levels. However, the state-owned enterprise’s training program for grassroots supervisors has not included relevant education and training. Therefore, when customer complaints occur, inexperienced branch managers often put in a lot of extra effort, cost, and expense to resolve customer complaints. This study aims to identify a set of methods and techniques for branch managers to respond to customer complaints and help them handle them more satisfactorily.

Based on the theory of social exchange and fairness, the researcher used the in-depth interview method of qualitative research to interview 7 former or current branch managers, and summarized the interview results into the common complaint categories and response strategies of the state-owned enterprise’s delivery business, savings and remittances business, and simple life insurance business. The countermeasures for result failure are to pursue results’ fairness and fairness in interaction; the main strategy for procedural failures is to pursue interactional fairness and procedural fairness, or to provide substantive compensation; while the main countermeasures for interactive failure are to comply with interactive fairness, or to provide substantive compensation according to the degree of failure; When it comes to problematic customer behavior, we rely on the wisdom of the branch manager and the attitude of the superior unit to solve the problem; for the exceptional cases, we need the branch manager to show the attitude to solve the problems.

Finally, this paper recommends that the state-owned enterprise establish standard operating procedures or proposals for handling customer complaints, introduce relevant education and training courses, open online discussions on the digital learning system, and strengthen the online service system, and recommends that follow-up researchers conduct content analysis before entering in-depth interviews, and expanding the sample area and size will help this research be more objective and accurate, and provide more effective guidance and direction for branch managers when handling customer complaints.

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