創新被視為是組織生存的血液，對於製造業及服務業都非常的重要，企業唯有不斷的創新，才能夠去適應多變的環境。過去有關創新研究，大部份在探討製造業的創新對其公司績效的影響，較少針對服務業的特性去做實證性的研究。本研究針對服務業的本質去尋找較區別性的變數，最後以新的服務概念、服務傳遞系統以及新的客戶介面來當作是服務業創新的三個構面，並認為服務創新裡顧客知識對於服務業創新的績效可能有一定的影響效果。
本研究針對台灣金融服務業（包含銀行業、壽險業、證券業）進行實證，問卷發放的對象多為公司對外發言人，最後發放347份問卷，回收有效問卷92份。同時運用因素分析及階層迴歸來進行分析，並以員工人數及公司成立的年資來做為控制變項，新的服務概念、新的服務傳遞系統、新的客戶介面為自變項，純益率及營收成長率為依變項，顧客知識做為干擾變項。
研究結果發現，新的服務概念、新的服務傳遞系統及新的客戶介面的推行對於公司經營績效有正向的影響，而顧客知識對於服務創新對績效有部份的干擾效果。

Innovation is regarded as the bloods for organization’s survival, both important in manufacturing and services industry. The company needs to continuely innovate, that helps them adapt to the varied environment. Most of the past innovation are discussed with the manufacturing’s innovation and how its effect a firm’s firm’s performance. Few of studies focus on empirical research. This study aims at the natures of the services to find the distinction variables and use them to do am empirical study. At last, we use the new service concept, service delivery system and client interface. Three variables as the service innovation’s constructs. And we infer the customer knowledge as an important factor which will influence the service innovation’s performance.
This study focuses on the Taiwan banking and insurance industry. We use questionnaire survey procedures and we mail out 347 questionnaires and collect 92 effective questionnaires with 28.82% response rate. We adopt many quantitative methods, including factor analysis, regression analysis to test the hypothses. The control variables are employee numbers and firm ages. The new service concept, new services delivery systems and new client interface are independent variables. The net profit margin rate and sales growth rate are our dependent variables and the customer knowledge as the moderator.
The important result is the new service concept, new delivery system and new client interface all have positive impacts on company’s business performance, and customer knowledge have partial impact on the relationship between new service concept.

一、 中文部份
吳萬益，企業研究方法，2006，台北: 華泰書局。
黃營衫、汪志堅編譯，研究方法，2002，台北：華泰書局。
台灣經濟研究院產經資料庫，2009.04.30，企業資料庫，金融保險業。
http://tie.tier.org.tw/tie/index.jsp
中華徵信資料庫網站，2009.04.30，TOP500服務業。
http://www.credit.com.tw
行政院主計處，95工商及服務業查詢系統。
http://ebas1.ebas.gov.tw/icsweb/main.asp

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