隨著台灣近年來經濟突飛猛進,終於民國八十年經濟重心由工對轉入服務業:服務業佔我國GDP 55.1%,首資超越製造業。在競爭激烈的服務業,如何評估並提供優越服務品質,實為當之要件。本文首先探討服務品質評估的重大阻礙及爭議性並提出各類相關理論以供參考。亦以J. Joseph Cronin 和Steven A. Taylor 的SERVPERF Model為例探討其對服務品質衡量之步驟及管理上的應用。 As Taiwan has stepped into the era of service, it needs an efficient service model to help service firm to evaluate their service quality. The first part of this study defines the meaning of service quality and its difficulty in quality evaluation. Then, the paper examines various theories constructed to determine service value, and in turn, used a popular model SERVPERF suggested by J. Joseph Cronin and Steven A. Taylor as a conceptual approach to customer satisfaction, service quality , and purchase intentions and its managerial implication.