圖書經銷公司是扮演出版產業鏈上游出版社與下游通路的重要關鍵角色,圖書經銷公司同時也需在出版社與通路之間協助商流、物流、金流與資訊流等相關後勤支援服務,因此探討有關圖書經銷公司的經營效率議題就不可忽略這些後勤服務的功能。本研究以圖書經銷公司的評估準則為分析議題,根據文獻分析整理出影響圖書經銷公司經營效率評估的四項構面與十二項準則,這四個構面分別「物流構面」、「金流構面」、「商流構面」以及「資訊流構面」。AHP分析的結果顯示金流構面的「金流風險的程度」、「付款週期的規範」以及「作業收費的合理」,這三項構面都屬於80/20法則中較為重要的準則,顯示金流構面是圖書經銷公司的評估準則中最為重要的項目,最後,本文並根據研究結果提出討論與建議。 Book distribution companies play an important key role in upstream publishers and downstream channels of the publishing industry chain. At the same time, book distribution companies also need to assist the logistics, logistics, gold flow and information flow related logistics support services between the publishers and the channels. When discussing issues concerning the operating efficiency of book distribution companies, the functions of these logistic services cannot be ignored. This study takes the evaluation criteria of book distribution companies as the analysis topic and sorts out four aspects and twelve criteria that affect the evaluation of book distribution companies' operating efficiency based on literature analysis. These four aspects are the "logistics aspect", "gold Flow Facet", "Business Flow Facet" and "Information Flow Facet". The results of the AHP analysis show the "degree of gold flow risk", "standardization of payment cycle", and "reasonable operation charges" of the gold flow facet. These three facets belong to the more important criteria in the 80/20 rule, which the gold flow facet is the most important item in the evaluation criteria of the book distribution company. Finally, this article makes discussions and suggestions based on the research results.