近年來，公部門逐漸將「顧客導向」與「服務品質」視為公共服務的核心價值，使第一線公務人員於執行職務時，除依法行政外，亦需展現友善、耐心與同理心等正向情緒，以回應民眾對高服務品質的期待。然而，當「依法行政之制度要求」與「服務導向之情緒展現」同時存在，往往形成制度性矛盾，反映在第一線公務人員的實際工作情境中，則可能表現為「專注完成行政作業」與「即時回應電話服務」之多工需求衝突。若組織的制度設計與工作結構未能有效調整，則容易加重第一線承辦人之情緒勞動負荷。
由於既有研究多偏重情緒勞動之個人心理調適層面，尚缺乏從組織視角切入，說明制度設計、工作結構與多工中斷等結構性衝突，如何在實務運作中形塑第一線公務人員情緒勞動困境。因此，本研究將以負責電話諮詢為主之第一線公務人員為研究對象，應用TRIZ理論探討導致公務人員情緒勞動之關鍵結構衝突，並提出創新管理策略。
本研究進一步運用多準則決策分析法（MCDA），將創新管理策略轉化為短、中、長期三個階段之推動藍圖：短期策略旨在從源頭管理緩解承辦人情緒勞動壓力；中期策略則著重於由組織機制實質分擔情緒勞動負荷；長期策略則聚焦於從組織結構與制度設計層級進行根本性調整，藉以建構制度化且可長期運作之情緒勞動管理機制，以實現組織與承辦人共同承擔情緒勞動治理之願景。

In recent years, the public sector has increasingly regarded "customer orientation" and "service quality" as core values of public service. Consequently, frontline public sector employees are required not only to perform their administrative duties in accordance with the law but also to display positive emotions, such as friendliness, patience, and empathy, to meet the public's expectations for high service quality. However, when the institutional requirement of rule-based administration coexists with service-oriented emotional displays, structural contradictions often emerge. In practice, such contradictions are frequently manifested as multitasking conflicts between focusing on completing administrative tasks and promptly handling telephone inquiries." If organizational systems and work structures fail to adapt effectively, the emotional labor burden on frontline public sector employees may be further intensified.

While existing studies predominantly focus on the individual psychological adjustment aspects of emotional labor, there remains a lack of an organizational perspective to explain how structural conflicts—such as institutional design, work structures, and multitasking interruptions—shape the emotional labor dilemmas faced by frontline public sector employees. Therefore, this study focuses on frontline public sector employees primarily responsible for telephone consultations. It applies TRIZ to explore the critical structural conflicts that give rise to emotional labor and proposes innovative management strategies.
Furthermore, this study employs Multi-Criteria Decision Analysis (MCDA) to transform these innovative management strategies into a three-stage implementation roadmap: short-, medium-, and long-term. The short-term strategies aim to alleviate the emotional labor burden on frontline public sector employees through upstream interventions. The medium-term strategies focus on substantially sharing the emotional labor burden through organizational mechanisms, while the long-term strategies concentrate on fundamental adjustments to organizational structures and institutional design. Ultimately, this study seeks to construct an institutionalized and sustainable emotional labor management mechanism, thereby realizing a vision in which the organization and frontline public sector employees jointly assume responsibility for emotional labor governance.

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