軍事需求，卻常隨外在情勢不同而瞬息萬變，同時，必須兼顧採購時，彈性與時效的要求。惟因軍事機關採購作業，必須依照政府法定程序辦理，以避免弊端。但防弊與效能往往背道而馳，如何能在法令的監督下，同時兼顧軍事需求中彈性及時效等特性，一直是軍事機關採購作業必須面對的挑戰。

　　近年之採購作業在後勤機關群策群力改善下，雖已有效提升作業效率及遏止弊端，不過相關採購作業之採購及計畫人員，仍是有作業上瑕疵及疏漏，致彼此衍生許多抱怨與遭受上級權責單位與監察院查核缺失，俟經查無重大之疏失及貪瀆情況，故採購作業服務品質的提昇實為不可或缺。

　　而由於採購作業具有服務特性之無形性、不可分割性、異質性與易消逝性等特性，故適合以受廣泛使用於服務品質量測研究之PZB三位學者提出之服務品質概念性模式，以五個主要的缺口來說明影響服務品質高低的原因及其提出藉以衡量服務品質 之SERVQUAL量表，以五個構面；有形性、可靠性、回應性、保證性及關懷性等構面因素來衡量服務品質。

　　此模式最主要的概念，乃在強調消費者是服務品質的唯一決定者，藉由其對事先服務品質之期望及對事後服務的知覺間的差距，來評定其對於服務品質的滿意度，並作為全面性的服務品質衡量監控及顧客滿意度調查的可行方法。
經由本模式之實證主要發現有：
　一、採購單位與計畫單位人員確實存在採購作業服務品質期望與認知之差距，應予於正視改進以縮小彼此對服務品質缺口差距。
　二、採購作業服務品質之五個構面，在有形性構面上，所作之努力已具計畫單位認可之水準，不過，對其餘構面，如可靠性、回應性、保證性及關懷性等四構面則需加以改善。
　三、採購作業服務品質與存在高度正相關，顯示採購作業服務品質的改善對滿意度影響的重要性。
　四、採購單位之滿意度高於計畫單位之滿意度，採購單位應正視計畫單位之期望，避免高估提供之採購作業服務品質，如能了解且超越其期望，則對提供之服務應會更滿意。

　　Military requirements always extraordinary according to various circumstances, and flexibility and opportunity shall be taken in consideration simultaneously during procurement processing. All the procurements of military administration shall be followed the government legal proceedings which avoids abuses. It is an unavoidable challenge for military administration performing procurements under the regulations’ supervision and to meet the characteristics of flexibility and opportunity of military requirements at the same time.

　　Efficiency of procurements and deterrence of abuses have been improved by the corporation of the logistic administration in the recent years. Though, there still have some defects and omissions of procurement operations from the procurement and planning personnel that derives many complaints and impeach from each others. There are no distinct corrupt and negligent from cross-checks of the military authority and the Control Yuan of the government. Thus the promotion of the Procurement Service Quality is essential.

　　Due to that procurement has intangibility, inseparability, heterogeneity, and vulnerability of service characteristics, it is applicable to identify the framework of service quality using five GAPs to interpret the factors that affecting service quality. These factors, according to PZB’s Service Quality scale which is used popularly in many industries, consists of tangibility, reliability, responsiveness, assurance and empathy.

　　The major concern of the research framework is to emphasize that the customer is the only SERVQUAL evaluator. By way of the gap between pre-expectation and post-perception of service quality, and to take for monitoring full-scale SERVQUAL evaluation and customer satisfaction, this study conclude the following results :

　1.There is a GAP of expectation and perception of service between procurement and planning personnel which shall be minimized and improved.
　2.Though the planning’s tangibility of procurement service quality is improving and recognizing, the other four elements of reliability, responsiveness, assurance and empathy need to be improved.
　3.The level SERVQUAL indicators are significantly related to be existence of Procurement which indicates that the improvement of SERVQUAL affecting satisfaction.
　4.The people of Procurement Administration tend to perceive higher service quality and satisfaction than those perceived by the people of the planning department. This results seem to indicate that the service people of Procurement Administration should focus on the needs and expectation of the planning department, they should not overestimating their procurement service quality. The more expectation the people recognize and go beyond, the more satisfaction of service provided.

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