服務利潤鏈的理論說明顧客滿意是企業獲利與成長的重要關鍵因素，而顧客的滿意受到服務行為影響；又，服務態度是服務行為的傾向；因此，對強調服務的餐旅產業而言，服務態度與其成功，息息相關。相關研究指出，近年來許多餐旅企業與學校建教合作，提供實習名額。許多實習學生的問題，包括專業知識不足、情緒處理與態度不佳等。由此可知，實習學生的表現與情緒能力或服務態度有關。實習生也是企業的員工，企業應實習生與員工視為公司的內部顧客，把工作視為內部產品，並在符合公司使命的前提下，以內部產品來滿足內部顧客，這就是所謂內部行銷的概念。另外，文獻指出服務要達到消費者的預期，服務態度需要滿足消費者的需求。因此，了解企業內部行銷作為與實習生情緒能力以及服務態度的關聯，有其必要性。本研究針對已在餐旅業實習過的學生進行問卷調查，探討內部行銷作為、情緒能力與服務態度的關係，使用SPSS統計軟體進行資料的分析與驗證，發現情緒能力會影響服務態度。並且，內部行銷作為對於情緒能力與服務態度的關係，具有顯著的調節效果。

The theory of Service Profit Chain elaborated on key factor of raising profitability, customers' satisfaction, which is influenced by service behavior. Also, service attitude is the tendency of service behavior. To sum up, service attitude is closely linked to success of service sectors, including hospitality industry. Many companies in hospitality industry, nowadays, provide intern opportunities for students. Investigation indicates that students' performance is affected by lack of specialized knowledge, problems about emotional intelligence, inappropriate attitude and so on. Since service attitude is the tendency of service behavior (performance), it is important to examine the connection between emotional intelligence and service attitude. Companies take employees as internal customers and jobs as internal products, making efforts to satisfy employees' need by jobs under the premise of companies' missions, which is called internal marketing. Although intern students are informal employees, internal marketing initiatives are likely to influence them. Therefore, the role of internal marketing practice in the relation of emotional intelligence and service attitude is discussed. The study using intern students from colleges located in middle and south of Taiwan, finds that emotional intelligence influences on service attitude and internal marketing practice is verified as an effective moderator.