資訊科技的運用與新公共管理的興起帶動了電子化政府的蓬勃發展，運用資訊科技整合跨機關業務，提供符合顧客導向之服務，逐漸成為政府服務中心思想的哲學，然對官僚體系運作必然產生一定的衝擊，因此在推行電子政府政策時除著重外部顧客的滿意度外，內部顧客的需求亦應被重視，組織應創造一個讓「內部顧客滿意的外部顧客服務環境」，以提升服務效能。 應用現代網路便利工具開辦企業，近年謂為一股國際趨勢潮流。開辦企業業務在國際間之排名逐漸受到我國輿論重視，為提升國際競爭力，我國於2011年建置開辦企業「公司及商業一站式線上申請作業網站」，以整合公司(商業)名稱預查及設立、營業登記、勞健保投保單位設立及工作規則核備等跨部會機關之申辦業務於同一網站，簡政便民。然在滿足外部顧客需求的同時，對於內部顧客的效益為何?引發研究動機。 本研究以內部顧客的角度建立跨機關整合型電子化服務效益評估架構，分析一站式系統之設計與整合之現況，並以PZB服務品質模式之顧客缺口為基本概念，探究「行政流程」、「資科應用」及「成本效率」三大構面之品質認知程度，以滿意度來評定一站式系統之成效，透過實證資料進行模型評估，並針對資料驗證之結果進行深度訪談。本研究建議主管機關應重視內部顧客缺口，定期傾聽內部顧客需求，掌握負面隱形成本，並透過強化系統功能、整合作業程序、簡化退費機制、檢討現行法令等措施，使一站式系統更貼近內部顧客需求，提升內部顧客整體滿意度。 / The application of information technology and emergence of new public management have set off the booming of e-government. As a result, using information technologies to integrate public sectors' businesses for providing customer-oriented services has gradually become a centric philosophy of government services. However, such a transition inevitably impacts bureaucratic operations, and to make a successful e-government, both the external customer satisfaction and internal customer demands need to be addressed. To this end, organizations should create an "external customer service environment satisfied by internal customers" in order to promote the service performance. Using modern Internet tools to start a business has become a global trend in recent years. In the meantime, the international ranking of startup businesses are getting more and more attentions in our domestic market. To raise our international competitiveness, in 2011 our government established the "Company and Business One-stop Service Request" for startups, which is a single-entry portal that combines company(business) name pre-inspection and registration, business registration, labor health insurance registration, and company's internal work regulation approval, providing simplified and convenient startup process. When the external customer requirements are met, what is the efficacious benefits to the internal customers? This is exactly the motivation of this research. From the perspective of internal customers, this research establishes a cross-department, integrated e-service benefit evaluation framework, to analyze the status quo of the one-stop registration system design and integration. By taking the customer gap of PZB service quality model as the fundamental concept, this research explores the level of quality cognition from the three constructs of "administrative process flow", "information science application" and "cost efficiency", and takes level of satisfaction as the basis to evaluate the one-stop registration system performance. Empirical data are taken for model assessment, and the result from data verification is taken for in-depth interviews. This research suggests that competent authorities look into the internal customer gap and periodically listen to the internal customer requirement, so as to grasp invisible negative costs, and through reinforced system functions, integrated operating procedures, simplified refund mechanism, and review of present regulations, to make the one-stop registration system more attentive to the internal customer requirements, and thus raise the overall internal customer satisfaction.