台灣隨著經濟體系的成熟,服務業在產業中所佔的比重越來越高,而在「顧客至上」的現代企業典範下,為避免喪失客源,找碴的顧客問題似乎被刻意忽略。以往在服務接觸與顧客的相關研究上,學者們大多從「顧客」的角度進行分析,很少由「員工」的角度來思考問題,造成第一線銷售人員的工作倦怠。是故,本研究探討並驗證第一線銷售人員受顧客不文明行為後造成工作倦怠的影響效果,同時檢驗幽默感是否會對工作倦怠產生影響。本研究針對國內銀行業、保險業及汽車銷售業,以問卷方式蒐集310第一線銀行銷售人員、保險銷售人員及汽車銷售人員,進行層級迴歸分析。結果發現,顧客不文明行為對工作倦怠具有顯著正向影響,銷售人員幽默感對工作倦怠亦有顯著負向影響。此外,顧客不文明行為經銷售人員幽默感化解後對工作倦怠之情緒耗竭具有干擾效果。針對上述結果,本研究提出理論意涵與管理建議。 With the economic system getting matured in Taiwan, the proportion of service sector is getting higher and higher. Based on the policy of "the customer is always right" as the modern Enterprise Reference Model, to avoid losing business, the problem of dysfunctional customer behavior has been neglected deliberately. In stead of considering from employees’ point of view, most of existing research into the service encounters between employees and customers are analyzed from the perspectives of customers, which result in job burnout of the frontline employees. Thus, this study developed and examined the effect of dysfunctional customer behavior on frontline employees’ job burnout, as well as the mediating effect of sense of humor. Data was collected from 310 employees in Taiwanese banks, insurance industry, and car sales agent, and analyzed using hierarchical regression. The results show that dysfunctional customer behavior had positive influence on job burnout, and sense of humor had positive effects toward job burnout. In addition, using sense of humor as coping strategy toward dysfunctional customer behaviors had interference effects on the emotional exhaustion derived from job burnout. Based on the findings, both theoretical and practical implications are discussed.