隨著經濟快速成長，環境的變遷，加上國內國營企業郵局的改變，使郵局結合異業擴展業務範圍，更結合資訊科技的應用，促使了組織變革的發生。
本研究為探討員工對組織的變革認知、組織承諾、管理者的內部行銷作為與服務態度間的關係，以國營企業郵局為研究對象。由於郵政業的服務特性，使得員工在與顧客服務接觸的過程中扮演重要的角色。
本研究的目的是在於探討員工對組織變革認知的反應和管理者內部行銷作為，是否會影響員工的組織承諾的感受，及其本身對顧客時的服務態度
然而目前並無太多的研究來進行此一關係的探討，因此基於文獻的回顧與邏輯的推論，發現此四者之關係是有必要再進一步的釐清與說明。
本研究是透過問卷的方式，調查台灣郵政公司的員工，發出問卷330份，回收有效問卷230，再以實際調查資料來驗證本研究的假設。
研究結果發現組織變革認知、內部行銷作為對組織承諾與服務態度具有密切的關係。經由迴歸分析後亦發現，組織變革認知、內部行銷作為會有顯著影響組織承諾與服務態度。同時利用LISREL模式分析發現，整體的模式有好的適合度。

With the economic rapid growth, the changes of environment combined with these change of domestic national business－post office, national business－post office expand it’s operational extents that have had strategic alliance with different business integrated with the application with information technology, resulting in the occurrence of organization change.
This study empirically examines the relationship among employees’ organizational change recognition, organizational commitment, manager’s internal marking practices and service attitude in the state own business－post office. Employees play important roles in dealing with customers in the post office as a result of service attributes.
The purpose of the study is to explore employees’ change recognition reaction and manager’s internal marketing practices that whether it with affect employees’ organizational commitment and serviced attitude toward their customers in the face of occurrence of post office.
However, few researches have studied the subject. Based on literature review and logic deduction, this study discovers that the relationship among the four variables needs further clarification and description.
The 230 usable questionnaires were collected form 330 employees by adopting surveys as the instrument of data collection in Taiwan Post Co.(response rate = 76.97%).
The results of analysis are that organizational change recognition, internal marking practices, organizational commitment and service attitude have correlated relation individually. The results of regression are that organizational change recognition and internal marking practices will have an effect on organizational commitment and service attitude. Simultaneously, the result of LISREL is that the model of research was a good fitting model.

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