自瑞典於1989年發展出該國顧客滿意評量SCSB (Swedish Customer Satisfaction Barometer) 模式以來，引起各國普遍重視。德國、美國乃相繼提出該國評量指標。其中美國國家顧客滿意指標 (The American Customer Satisfaction Index，簡稱ASI )，分別就企業及政府部門有不同模式，後者適用於美國聯邦及地方政府，可作為建構本國基層服務機關顧客滿意度評量模式之參考。因SCSB及ACSI兩模式的成功經驗，歐盟、挪威、瑞士等地區或國家顧客滿意指標，也陸續發展完成，並做為企業經營績效及產業、企業間競爭優勢之比較。鑒於先進國家陸續成功發展該國國家顧客滿意指標，加之近年來我國積極進行政府再造、行政革新，從管制者轉型為服務型政府，故有必要建構基層服務機關民眾滿意度評量模式以探索服務品質關鍵因素，藉由行政機關資源之有效運用，強化公共服務的品質，提升施政績效達到資源合理分配之目標。本研究經過廣泛文獻探討，包括企業形象、顧客滿意、服務品質、服務補救等文獻；此外，參考歐、美國家顧客滿意指標模式，擬定基層服務機關民眾滿意度評量模式，作為衡量服務品質關鍵因素之架構。同時，建立民眾滿意度綜合指標，使無形性的服務品質評估易於被大眾瞭解。本研究假設經線性結構關係模型(LISREL)驗證結果全部獲得支持，另依Parasuraman等三人之期望知覺差距理論及迴歸分析方法得出各構面服務品質關鍵因素。本研究雖以台南市基層服務機關為探討對象，但是評量模式之架構及服務品質關鍵因素之探索方法，仍可作為一般服務業評量顧客滿意度及服務品質之參考。

Since Sweden developed the Swedish Customer Satisfaction Barometer in 1989 it has caught the attention of many countries following the Sweden example, Germany and America developed their own evaluation index.The American Customer Satisfaction, shortened as ACSI has developed different models concerning businesses and government departments. The latter can be used in federal and local governments, it can be served as a reference for national basic administration customer satisfaction evaluation model.The successful experience of SCSB and ACSI have made European Commission, Norway and Switzerland develop their own national customer satisfaction index (shortened as NCSI) and it can be used as a competitive advantage index in business management.Concerning the developed countries have continuously developed their NCSI NCSI and our country has actively carried on government reshaping, administrative innovation. The government has changed from a controller to a service typed one. Therefore, it is necessary to develop a basic service administration customer satisfaction evaluation model as to understand key factors of service quality. By effectively using administration resources, upgrading the quality of public service to reach the goal of reasonable distribution of the resources.The author has studied many literatures about business image, customer satisfaction, service quality and service recoveries, he also compared the models of customer satisfaction index in Europe and America and develop basic service administration customer satisfaction evaluation model to be a structure for evaluating key factors of service quality. At the same time it sets up a combinative index of customer satisfaction thus the intangibility of the service quality evaluation will be understood by the public. The hypothesis of this study had confirmed by LISREL and the key factors of service quality been choice by the manner of perceive-expectation distance theory (Parasuraman, Zethml and Berry, 1985). The subjects of the study are Basic Service Administration Offices in Tainan, but the structure of evaluation model and the research mathods of service quality can be a reference for general service industry to evaluate their customer satisfaction and service quality.

參考文獻
中文文獻：
1. 尹萍譯 (John Naisbitt原著)，2000。高科技˙高思維，台北市：時報。
2. 江岷欽、劉坤億，1999。企業型政府－理念、實務、省思。台北：智勝。
3. 何雍慶、蘇雲華，1995，「服務行銷領域顧客滿意模式及服務品質模式之比較研究」，輔
仁管理評論，第二卷，第二期。
4. 林陽助，2003。服務行銷，台北市：福懋。
5. 林克昌，1986。推動為民服務工作之整體規劃，為民服務工作規劃考核論文集，行政院研
究發展考核委員會編印，54-57。
6. 吳萬益，林清河，2001。企業研究方法，台北市：華泰。
7. 吳思華，2000。策略九說，台北市：臉譜。
8. 金玉珍，2000。洽公民眾對台北市區公所服務品質看法之研究。國立政治大學公共行政學
系未出版碩士論文。
9. 胡瑋珊譯(Thomas H. Davenport & Laurence Prusak原著)，2001。知識管理，台北縣：
中國生產力中心。
10.袁世珮，游琇雯譯，2002。服務經濟大時代：強化全球競爭優勢的顧客服務管理，台北
市：麥格羅希爾。
11.郭德賓，1998。服務業顧客滿意評量模式之研究，國立中山大學企業管理研究所未出版博
士論文。
12.郭德賓，2000。服務業顧客滿意評量之重新檢測與驗證。中山管理評論，8(1)，153-
200。
13.郭崑謨、闕河士，1990。顧客抱怨行為及其影響因素之研究，管理評論，155-173。
14.高希均，1985。企業形象廣告專輯─創造企業的形象。天下雜誌七月號。
15.陳順宇，鄭碧娥。1998。統計學，台北市：華泰。
16.陳光華，李來錫，曾盛杰譯(David R. Anderson., Dennis J.Sweeney., Thomas A.
Williams.原著)，1999。統計學，台中市：滄海。
17.黃俊英，1987。台灣服務業的發展與未來展望。七十六年服務業管理學術研討會論文集，
中華民國管理科學學會。
18.黃俊英，1996。行銷研究—管理與技術，第五版，華泰。
19.張慧倩譯(Warren Bennis. & Patricia Ward Biederman 原著)，1998。七個天才團隊的
故事，台北市：天下遠見。
20.齊思賢譯，2001。知識經濟領航員。台北市：時報。
21.劉清彥譯(Janet C. Lowe 原著)，1998。經營大師開講，台北市：商周。
22.劉慧玉譯，2001。服務行銷新視野，台北市：麥田。
23.劉滌昭譯(日本能率協會編著)，1998。顧客滿意度測量手法，台北縣：中國生產力中心。
24.蔡佩真，李茂興譯，2001。服務管理，台北市：弘智文化。
25.賴其勛，1997。消費者抱怨行為、抱怨後行為及其影響因素之研究。台灣大學商學研究所
未出版博士論文。
26.鄭紹成，1999。服務失誤、服務補救與購買意願之研究。東吳經濟商學學報，第二十五
期。
27.簡德金，2001。顧客滿意活動之推行與決策。國立交通大學工業工程與管理系研究所未出
版博士論文。
28.薄喬萍、黃經編著，2001，服務業管理。初版，台北：永大。
29.魏啟林，2000。政府再造運動。台北市：晨星。
31.蘇永欽主編，2002。詹中原：政府再造的理論，政府再造-政府角色功能的新定位，3-
13。
32.蘇永欽主編，2002。鄭興弟：較多的治理，較少的政府—新的願景與典範，政府再造-政
府角色功能的新定位，17-39。
33.蘇雲華，服務品質衡量方法之比較。國立中山大學企業管理研究所未出版博士論文。
34.天下編輯著，1995。策略大師，台北市：天下。
35.公務人力發展中心，2001。知識經濟與服務型政府，台北市：行政院人事行政局。
36.ARC遠擎管理顧問公司策略績效事業部譯(Robert S. Kaplan & David P. Norton 原著)，
2002。策略核心組織，台北市：臉譜。

外文文獻：
1. Ahmad S., 2002. Service failures and customer defection: A closer look at
online shopping experiences. Managing Service Quality. 12(1), 19-29.
2. Anderson, R. E., 1973. The Effect of Disconfirmed Expectancy on Perceived
Product Performance. Journal of Marketing Research, 10 (February), 38-44.
3. Anderson, R. E., Fornell, T. C., and Lehmann, D. 1994. Customer satisfaction,
market share and profitability: findings from Sweden, Journal of Marketing,
58, 53-66.
4. Anderson, R. E., and Mittal, V., 2000. Strengthening the satisfaction-profit
chain. Journal of Service Research, 3(2), 107-120.
5. Barich, H., and Kotler, P., 1991. A framework for marketing image management
Sloan Management Review, 32(4), 94-104.
6. Bayton, J. A., 1959. Researching the corporate image. Public Relation. 1(4),
3-8.
7. Bearden, W. O. and Teel, J. E., 1983. Selected determinants of consumer
satisfaction and complaint reports. Journal of Marketing Research, 20(2),
21-28.
8. Biner, M. J. and Booms, B. H., 1981. Marketing Strategics and Organization
Structure for Service Firms, in Donneelly, J. H. and George, W. R. Marketing
of Services, Chicago , IL: American Marketing Association. pp.47-52.
9. Bitner, M. J., 1990. Evaluating service encounters: the effect of
physicalsurroundings and employee responses. Journal of Marketing, 54(2),
46-82.
10.Bolton, R. N., and Drew, J. H. (1991). A multistage model of consumers’
assessments of service quality and value. Journal of Consumer Research, 17(3),
375-384.
11.Boulding, K. E., 1956. The image, Ann Arbor, Mich.: The University of Michigan
Press.
12.Boulding W., Kaira A. and Staelin R., 1993. A dynamic process model of service
quality: from expectation to behavioral intentions. Jounal of Marketing
Research. Feb., 7-27.
13.Brown T. J, Churchill, G. A. J., and Peter. J.P., 1993. Improving the
measurement of service quality. Journal of Retailing, 69, 127-139.
14.Bruhn M. and Ground M. A. 2000. Theory, development and implementation
of national customer satisfaction indices: The Swiss Index of Customer
Satisfaction(SWICS). Total Quality Management. 11(7), 1017-1028.
15.Cadotte,R. N., Woodruff and Jenkins, R. L., 1987. Expectations and norms in
models of consumer satisfaction” Journal of Marketing Research, 24 (August),
305-314.
16.Cardozo, R. N.,1965. An experimental study of customer effort, expectations
and norms in model of customer satisfactin. Journal of Marketing Resear,
24(August), 244-249.
17.Caruana, A., Money, A.H., and Berthon, P.R. 2000. Service quality and
satisfaction: the moderating role of value. European Jounal of Marketing.
34(11/12), 1338-1353.
18.Chen, J. P., Chen, C. K. N. & Chen, K. S., 2001.The integrated evauation model
for administration quality based on service time. Managing Service Quality,
11(5), 342-351.
19.Christo, B., 1996. An experimental study of service recovery options,
international. Journal of Service Industry Management, Vol.8, 110-130.
20.Churchill, G. A. Jr. and Surprenant C.,1982. An investigation into the
determinants of customer satisfaction.Journal of Marketing Research.
19(November), 491-504.
21.Chua, C. C. and Goh, M. 2002. Framework for evaluating performance and
quality improvement in hospital. Managing Service Quality.12(1), 54-66.
22.Cole, L. J., 1991. Satisfaction: Theory or Ttheoretical Construct. New York:
Prentice-Hall.
23.Colgate, M. and Norris, M. 2001. Developing a comprehensive picture of service
failure. International Jounal of Service Industry Management. 12(3/4),
215-233.
24.Crandall, R. E., 2002. Key to performance measurement. Industrial Management,
44(Jan-Feb), 19-24.
25.Christo, B., An experimental study of service recovery options, international
Journal of Service Industry Management, 8: 110-130.
26.Cronin, J. J., and Taylor, J. H., 1992. Measuring service quality: A
reexamination and extension. Journal of Marketing. 56(6), 55- 68.
27.Day, R. L., 1977.Alternative definitions and designs for cosumer satisfaction.
.in the conceptualization for consumer satisfaction and dissatisfaction. In H.
K. Keith, (ed)., Cambridge, MA: Maketing Science Institute.
28.Day, R. L., and Landon, E. L. 1977. Toward a theory of consumer complaining
behavior. in consumer and industrial buying behavior, A Woodside, J. Sheith,
and P. Bennett, (eds)., Amsterdam：North Holland Publishing Press.
29.Devlin, S. J. and Dong, H. K. 1994. Service quality from the customer's
perspective. Marketing Research: A magagzine of management and applications.
(Winter), 4-13.
30.Dowling, G. R., 1988. Measuring corporate images: A review ofalternative
approaches. Journal of Business Research. (17), 27-34.
31.Firnstahl, T. W., 1989. My employees are my service guarantees, Harvard
Business Review, 4-8.
32.Fornell, C., 1992.A national customer satisfaction barometer: The Swedish
Experrience. Jounal of Marketing, 56(Jan), 6-27.
33.Fornell, C., et. Al., 1996. The American Customer Satisfaction Index: Nature,
purpose, and findings. Jounal of Marketing. 60(4), 7-18.
34.Foster, S. T. Jr., Howard, L. W., and Shannon P. 2002.The role of quality
tools in improving satisfaction with government. The Quality Management
Jounal. 9(3), 20-31.
35.Fullerton, G. and Taylor, S., 2002.Mediating, interactive, and non-linear
effects in service quality and satisfaction with services research. Canadian
Jounal of Administractive Sciences. 19(2), 124-136.
36.Gianakis, G. A. and McCue, C. P., 1997. Administrative innovation among Ohio
local government finance officers. American Review of Public Administration.
27(3), 270-286.
37.Gronroos, C., 1984. A service quality model and its market
implications,European Journal of Marketing. 18(4), 36-44.
38.Gronroos, C., 1988. Service quality: the six criteria of good perceived
service quality. Review of Business, (9), 10-13.
39.Hart, W. L., Heskett, J. L., and Sasser, E. J., 1990. The profitable art of
service recovery. Harvard Business Review. 19(5), 136-150.
40.Helson, H., 1964. Adaptation-level theory, New York: Harper and Row.
41.Hempel, D. J.,1977. Cosumer satisfaction with the home buying process:
coceptualization and mesurement, in H. K. Hunt,The Conceptualization of
Cnsumer Satisfaction and Dissatisfaction (ed.), Cambridge, Mass: Maketing
Science Institute.
42.Higgins, K. T., 1998.The value of customer value analysis. Marketing Research.
10(4), 38-44.
43.Hirschman, E. C. and Holbrook, M. B., 1982. Hedonic consumption:emerging
concepts, methods and propositions, Journal of Marketing. 46, 92-101.
44.Hovland, C. I., Harvey, O. J., and Sherif, M., 1957. Assimilation and contrast
effects in reactions to communication and attitude change, Journal of Abnormal
and Social Psychology. 55 (July), 244-252.
45.Howard, J. A. and Sheth, J. N., 1969. The Theory of Buyer Behavior, New York：
John Wiley and Sons, Inc.
46.Huppertz, J. W., Arenson, S. J. and Evans, R. H., 1978. An application of
equity theory to buyer-seller exchange situations. Journal of Marketing
Research, 15(May), 250-260.
47.Johnson, M. D., and Ettlie J. E. 2001. Technology, customization and
reliability. Journal of Quality Management ,6, 193-210.
48.Johnson, M. D. and Nilsson L., 2003.The importance of reliability and
customization from goods to services. The Quality Management Jounal. 10(1),
8-19.
49.Jun, S., Hyun, Y. J., Gentry, J. W. and Song, C.S., 2001. The relative
influence of affective experience on consumer satisfaction under positive
versus negative discrepancies. Jounal of Consumer Satisfaction,
Dissatisfaction and Complaining Behavior. 14, 141-154.
50.Kelly, S. W., Hoffman, K. D., and Davis, M. A., 1993. A typology of retail
failures and recoveries. Journal of Retailing, 69(4), 429-452.
51.Kelly, J. M. and Swindell, D., 2002. A multiple-indicator approach to
municipal service evaluation: Correlating performance measurement and citizen
satisfaction across jurisdictions. Public Administration Review. 62(5),
610-621.
52.Kennedy, S. H., 1977. Nuturing corporate images. European Journal of
Marketing, 11(2), 120-164.
53.Kloot, L, 1999.Performance measurement and accountability in Victorian local
government.The International Jounal of Public Sector Management. 12(7),
565-584.
54.Kotler, P., 1994. Marketing Management : Analysis, Planning Implementation and
Control, 8 ed., New York: Prentice-Hall.
55.Kristensen, K., Martensen, A. and Gronholdt, L., 1999. Measuring the impact of
buying behavior on customer satisfaction. Total Quality Management. 10(4/5),
602-614.
56.Kristensen, K., Martensen, A. and Gronholdt, L., 2000. Customer satisfaction
measurement at post Denmark:Results of application of the European customer
satisfaction index methodology. Total Quality Management. 11(7), 1007-1015.
57.Latour, S. A. and Peat, N. C., 1979. Conceptual and methodological issues in
consumer satisfaction reseach, in A. Arbor. Advances in Consumer Research.,
MI: Association for Consumer Research.
58.Lehtinen, U. and Lehtinen, J.R., 1982. Service quality - a study of
dimensions, unpublished working paper, Service Management Institute,Helsinki.
59.Martineau, P., 1958. The personality of the retail store. HarvardBusiness
Review. (36), 47-55.
60.Martensen, A., Gronholdt, L. and Kristensen, K., 2000. The drivers of customer
satisfaction and loyalty: Cross-industry findins from Denmark. Total Quality
Management. 11(4-6), 544-553.
61.Miller, J. A., 1977. Exploring satisfaction, modifying models,Elicing
expectations, Posing problems and making meaningful measurements,in
Conceptualization and Measurement of Consumer Satisfaction and
Dissatisfaction. H. K. Hunt,(ed.),Cambridge, MA:Marketing Science
Institute (May), 72-91.
62.Miller, J. L., Craighead, C. W. and Karwan, K. R., 2000. Service recovery: A
framework and empirical investigation. Journal of Operations Management. (18),
387-400.
63.Natalisa, D. and Subroto, B., 2003. Effects of management commitment on
service quality to increase customer satisfaction of domestic airlines in
Indonesia. Singapore Management Review. 25(1), 85-104.
64.Oliver, R. L.,1977.A theoretical reinterpretation of exectation and
disconfirmation effects on posterior product evaluation: Experiences in the
field.in R. Day, Consumer Satisfaction, Dissatisfaction and Complaining
Behavior,( ed.), Bloomington: Indiana University, (April), 2-9.
65.Oliver, R. L.,1980. A cognitive model of the antecedents and consequencesof
satisfaction decisions, Journal of Marketing Research, (17): 460-469.
66.Oliver, R.L.,1981.Measurement and evaluation of satisfaction processesin
retail settings, Journal of Retailing, No. 57, 25-48.
67.Oliver, R. L., and Desarbo, W. S., 1988. Response determinants in satisfaction
judgements, Journal of Consumer Research, 14（March）, 495-507.
68.Oliver, R.,1993. Cognitive, affective and attribute bases of the
satisfactionresponse. Journal of Consumer Research, 20 (December), 418-430.
69.Parasuraman., A., Zeithaml V. A. and Berry L. L., 1985. A conceptual model of
service quality and its implications for future research. Jounal of
Marketing, 49(fall), 41-50.
70.Parasuraman.,A., Zeithaml V. A. and Berry L. L., 1988. SERVQUAL: A multi-item
scale for measuring consumer perceptions of service quality. Jounal of
Relailing. (April), 35-48.
71.Parasuraman, A., Berry, L.L. and Zeithaml, V.A.,1991. Refinementand
reassessment of the SERVQUAL scale, Journal of Retailing, 67(4), 420-50.
72.Parasuraman, A., Zeithaml, V.A. and Berry, L.L., 1994: Alternativescales for
measuring service quality: a comparative assessment based on psychometric and
diagnostic criteria, Journal of Retailing, 70(3), 20-30.
73.Regan, W. J., 1963. The service revolution, Journal of Marketing. 27(2),
32-36.
74.Reichheld, F. F. and Sasser, W. E., 1990. Zero defections: Quality comes to
service. Harvard Business Review, 68(5), 105-111.
75.Raynolds, William H., 1965. The role of the consumer in image building.
California Management Review. 7(3), 69-76.
76.Robbins, S. P., 2001. Organizational Behavior. New Jersey: Prentice Hall.
77.Russel G. R. and Miles M. P., 1998. The definition and perception of quality
in ISO-9000 firms. Review of Business. 19(3), 13-16.
78.Sasser, W. E., Olsen, R. P. and Wyckoff, O. D., 1978. Management of Service
Operations, New York：Allyn and Bacon Inc.
79.Singh, J., 1990. Voice, exit and negative word of mouth behaviors:
Aninvestigation across three service categories. Journal of the Academy
ofMarketing Science, 18 (1), 1-15.
80.Spector, J. H., 1961. Basic dimension of the corporate image. Journal of
Marketing. 25(6), 47-51.
81.Spreng, R. A., Harrell, G. D. and Mackoy, R. D., 1995. Service recovery:
impact on satisfaction and intention, Journal of Service Marketing, 9(1):
15-23.
82.Tax, S. S. and Brown, S. W., 1998. Recovering and learning from service
failure. Sloan Management Review. 40(1), 75-88.
83.Tse, D. K. and Wilton, P. C., 1988. Models of consumer satisfaction
formation：An extension. Journal of Marketing Research, 25(May), 204-212.
84.Wagenheim, George D and Reurink, J. H., 1991. Customer service in public
administration. Public Administration Review. 51(3), 263-278.
85.Walters,C.G., and Paul, G. W., 1970. Consumer Behavior: An Integrated
Framework, New York: Richard D.Irwin,Inc.
86.Walters, C. G., 1978. Consumer Behavior: An Integrated Framework. New York:
Richard D. Irwin Inc.
87.Warland, R., and Willlits, J., 1975. Dissatisfaction consumer: Who gets upset
and who takes action. Journal of Consumer Affairs, 9(2), 148-163.
88.Weiner, B., Russell, D. and Lerman, D., 1979. Affective consequenceness of
causal ascriptions, in New Directions in Attribution Research.
89.Westbrook, R. A. and Oliver, R. L., 1981 Developing better measures of
consumer satisfaction: some preliminary results, Advances in Consumer
Research. (8), 94-99.
90.Wirtz, J., 2001.Improving the measurement of customer satisfaction: A test of
three methods to reduce halo. Managing Service Quality. 11(2), 99-112.
91.Woodruff, R.B., Cadotte, E.R. and Jenkins, R.L.,1983. Modelling
consumersatisfaction processes using experience-based norms, Journal of
MarketingResearch, (20), 296-304.
92.Yasin, M. M., Wafa, M. A. and Small, M. H., 2001. Just-in-time implementation
in the public sector: An empirical examination. International Jounal of
Operations & Production Management. 21(9/10), 1195-1204.
93.Yeung, M. C H and Ennew, C. T., 2001. Measuring the impact of customer
satisfaction on profitability: A sectoral analysis. Jounal of Targeting,
Measurement and Analysis for Marketing. 10(2), 106-116.
94.Yi, Y., 1990. A critical review of consumer satisfaction, in Zeithaml,V.A.
(Ed.), Review of Marketing, Chicago, IL: American Marketing Association,
68-123.
95.Yi, Y., 1993. The determinants of consumer satisfaction：the moderating role
of ambiguity.In L. Mcalister and M. L. Rothschild, Advance in Consumer
Research. ( eds.), (20), 502-506.