實驗室認證體系的成立，使得相互認可認證結果與相互接受其他國家被認可實驗室所簽發之測試結果的雙邊協定( Bilateral Agreement )成為可能，這些雙邊協定的目的就是要減少或消除由進口國之實驗室所進行的重複測試。經由這些協定可加速國際貿易，降低產品的銷售成本。
　　本研究係針對中華民國實驗室認證體系下，台灣地區已經通過ISO/IEC 17025實驗室認證之實驗室為研究之對象。透過問卷分析之方式，來了解各企業在導入ISO/IEC 17025實驗室認證的動機、實施認證過程中所遭遇之問題點與實施後之效益是否有差異。
　　經由此次問卷分析，本研究之重要發現如下： (1) 企業三項最主要的認證之動機為 : 「建立客戶對產品品質之信心」、「提升公司之形象」以及「成為業界的標竿」。 (2) 企業三項最主要的遭遇困難點為 : 「員工之素質不均或資歷較淺」、「員工教育訓練的比例或時數不足」以及「工作份量加重以致員工抗拒推動」。 (3) 企業三項最主要的實施效益為 :「公司形象提升/顧客滿意度提高」、「建立客戶對產品品質之信心」以及「公司實驗室管理系統之水準提升」。
　　最後所獲知的結果，將提供給未來各企業對於導入ISO/IEC 17025實驗室認證體系之參考，以期望能於國際市場上取得顧客的信賴與競爭優勢。

　　The establishment of the “Laboratory Accreditation” resulting the mutual approval and acceptance of the testing result issued by the accredited laboratory of other countries, which might developed onto a “Bilateral Agreement”. The purpose of such Bilateral Agreement is to reduce or illuminate the re-testing requirement of the importing countries. Through this agreement, it will accredited the International Trading by reducing the cost of the selling product.
　　This research is a direct aim to the “Laboratory Accreditation”. Currently, Taiwan region has already acquired the ISO/IEC 17025 Laboratory Accreditation and being the subject for study of this field. Penetrating the analysis of questionnaire, to realize the motion of industry when conducted onto the laboratory accreditation of the ISO/IEC 17025 and to study the problems and the effective variation that created during the accreditation operate by industry.
　　Through the analysis of questionnaire, this research has the following important discoveries. That are : (a) The three important points for certifications motions of the enterprises are : “ Establish the customer’s confidence for goods quality” ; “ Up-grade the image of the company” and “ Becomes the guidepost in the field of business” ; (b) The three most difficulties that enterprises might come across are : “ The different qualification of the employees or insufficient of experience” ; “ The ratio and insufficient hours for employees educational training” and “ The burden of works causing the employees reject to operate.” ; (c) The three most three effective benefits of the enterprises are : “ Up-grading the image of the company / enhance the satisfaction of customers” ; “ Establish the quality confidence of the customers” and “ Enhance the standard of the company laboratory system control”.
　　The final conclusion will offer the industry a reference when conducting onto the ISO/IEC 17025 and anticipating that through the international market will acquired the confidence and most competitive superiority from the customers.

一、中文部份
(1) 中華民國實驗室認證體系( CNLA )，「實驗室認證共通規範」，經濟部標準檢驗局，民國九十年。
(2) 中華民國實驗室認證體系( CNLA )，「測試結果量測不確定度評估指引」，經濟部標準檢驗局，民國八十九年。
(3) 中華民國電子零件認證委員會 ( IECQ )，「IECQ認證制度介紹」，經濟部工業局，民國九十二年。
(4) 中華民國電子零件認證委員會 ( IECQ )，「IECQ報導」，經濟部工業局，民國九十二年。
(5) 吳萬益和林清河，「企業研究方法」，華泰書局，民國八十九年。
(6) 林能中，「財團法人全國認證基金會之成立與發展」，量測資訊，第94期，頁次4-5，民國九十二年。
(7) 陳順宇，「多變量分析」，華泰書局，民國八十九年。
(8) 張國標，「ISO17025規範暨量測不確定度說明會講義」，頁次2-35，台北，UL International Services LTD.，民國九十三年。
(9) 黃貞盛，「我國台灣地區實驗室認證體系之研究」，國立台北科技大學生產系統工程與管理研究所碩士論文，民國九十二年。
(10) 詹德文，「實驗室品質管理與能力試驗之研究」，大葉大學食品工程學系碩士班碩士論文，民國九十二年。
(11) 樊國紀，「實驗室品質管理與 ISO/IEC 17025:1999」，量測資訊，第78期，頁次54- 58，民國九十年。

二、英文部份
(1) Chinese National Laboratory Accreditation, 2004, http://www.cnla.org.tw/
(2) Chinese Taipei Electronic Components Certification Board, 2004, http://www.cteccb.org.tw/
(3) International Electrotechnical Commission, 2004, http://www.iec.ch/about/organ-e.htm/
(4) International Organization for Standards, 2004, http://www.iso.ch/iso/en/aboutiso/introduction/
(5) ISO/IEC 17025 : 1999, “General requirements for the competence of testing and calibration laboratories,” ISO, Geneva, Switzerland, 1999.
(6) ISO 9000 : 2000, “Quality management systems-Fundaments and vocabulary,” ISO, Geneva, Switzerland, 2000.
(7) H. Ahn, “Applying the Balanced Scorecard Concept: An Experience Report,”Long Range Planning, vol. 34, pp. 441- 461, 2001.
(8) H.P. Lehmann, “Certification standards transfer: from committee to laboratory,” Clinica Chimica Acta, vol. 278, pp. 121– 144, Mar. 1998.
(9) M. Mayer, “Laboratory cost control and financial management software,” Clinica Chimica Acta, vol. 270, pp. 55- 64, 1998.
(10) M.Y. Wang, W.S. Hwang, S.H. Su, L.L. Sue, W.L. Chen, H.M. Lin, M.H. Chang, “The accreditation programs and proficiency test for personnel dosimeter services in Taiwan,” Applied Radiation and Isotopes, vol. 50, pp. 551-556, 1999.
(11) N.A. Vlachos, C. Michail, and D. Sotiropoulou, “Is ISO/IEC 17025 Accreditation a Benefit or Hindrance to Testing Laboratories? The Greek Experience,” Journal of Food Composition and Analysis, vol. 15, pp. 749-757, May. 2002.
(12) S. Maynard, S. Foster, and D.J. Hall, “ISO17025 application within racing chemistry : a case study,” Technovation, vol. 23, pp. 773-780, Sep. 2003.