摘要 本研究係從經營者的角度出發，選取能夠反映台鐵經營目標之績效評估指標以找出影響台鐵財務及營運績效的關鍵性因素，並藉以分析其經營上的問題。同時分析列車別績效排名，提供台鐵在分配列車資源時一個適當的參考。 實證結果發現在整體客運營運績效上，影響台鐵整體客運營運績效之關鍵因素，依序為「成本」、「資源利用率」、「服務率」、「員工效率」、「車輛維持效率」以及「資源效率」等六項因素。因此，台鐵欲提昇客運之營運績效，首要工作為降低成本及增加延人公里。研究進一步對費用分析的結果，發現台鐵近年來的虧損最主要是受到用人費用上升之影響。 在台鐵財務績效評估方面，本研究發現：不論在流動比率、固定資產週轉率及報酬率、負債比率、獲利能力均呈現惡化，主要是因為無法控制成本，造成營運成本迅速成長，且營收無法相對的提高，因此財務績效日漸惡化。 在列車別營運績效上，研究結果發現影響台鐵列車別營運績效的關鍵因素，可歸納為「里程」、「成本」及「使用率」等三因素，其中「里程」為最能代表列車績效之因素，而列車別績效的優劣順序為復興號、普通車、自強號、莒光號。顯示復興號與普通車最能符合台鐵效率、經濟、移動性、方便、安全、快速、合理利潤等多重的營運目標。 / 英文摘要 This research is from operator’s point of view, choosing the performance indicators that can reflect the Taiwan railroad’s operation goal to find the key successful factors. Of it and analyze its problems. Still rank the of different train providing a base when allocating resource among different trains. The empirical result shows that the key factors in total operation performance of TRA are cost resource usage. As a result, to improve TRA‘s operation performance, the most important is to lower the cost and increase the passenger kilometer, the result also shows that, the most important reason due to TRA’s loss is highly increase in personnel fee. And in TRA’s financial performance, this research shows that no matter in current ratio, fixed asset turnover and return rate, debt ratio and profit all become worse, the most important reason is due to its uncontrollable cost. In different train operation performance the result shows that the key factors of its performance are kilometer cost and usage. .