我國雖已於民國九十二年一月一日完成第一階段郵政公司化的改革，成立「中華郵政股份有限公司」，但截至目前爲止，所有郵政事業改革的步伐似乎皆已停滯不前。相較於先進國家郵遞自由化的速度，未來我國郵政事業的發展目標與改革方向則未見有明確之規劃。有鑒於此，本文採用文獻分析和深度訪談來探討我國郵遞事業改革之困境和郵遞市場自由化之可能。 研究結果發現如下：一、我國郵遞市場改革之所以面臨停滯的困境，主要乃是因爲我國缺乏積極主動的誘因與政策目標，所以即使外在需求和環境皆已改變，其因應的速度仍傾向消極被動。二、郵遞普及服務保障制度的建立與民間業者願意負擔普及服務爲我國開放郵遞市場的前提要件。三、未來我國如欲開放郵遞市場，讓有經營意願且符合資格的民間業者進入市場，許可制爲一項可以考慮的措施。

Despite the accomplishment of the first stage of companization reform of delivery mail on Jan. 1, 2003 when Chunghwa Post Co., Ltd. was established, all paces of reform for postal service seem to be at a standstill as of date. In comparison to the speed of liberalization on delivery mail in advanced countries, the future developmental goal and reform direction of postal service in Taiwan envisions no explicit planning. In view of this status quo, this essay uses literature analysis and in-depth interview to delve into the predicament of reform for postal service and feasibility of liberalization of delivery mail market in Taiwan. Research findings have indicated: 1. Predicament of reform for Taiwan’s delivery mail market being at a standstill lies mainly in the lack of proactive incentive and policy goals. Even external needs and environment have changed, the speed to cope with such change is still inclined to be negative and passive; 2. The establishment of guarantee for universal Service on mail delivery and non-government proprietor's willingness to undertake the universal service are the prerequisite elements for liberalization on delivery mail market in Taiwan; and 3. The future liberalization on delivery mail market in Taiwan will allow the non-government proprietors who embrace the willingness for operation and have eligibility to enter the market, and permit system is one measure for consideration.