立足台灣，前瞻兩岸，放眼全球已經不再是台灣企業的未來策略方針了，而是台灣企業已陸續進入目標市場，進行開發和建立成長的階段中。近年來，全球貿易經濟加速全球化，跨國企業無不把握市場脈動，提早卡位捷足先登。台灣的企業也由製造、貿易、行銷到服務的轉型過程，提升自有品牌的附加價值，以便在握有許多產品的供應鏈優勢上，建造一條更順利又長遠的成長到路。尤其在高科技的資通訊產品，台灣有具有重要的全球地位。從代工到研發創新的轉變，使台灣的品牌，在激烈的全球化競爭下，已漸漸戴上的一道光環，那就是市場價值。 當進入到世界市場的行銷競爭時，如何掌握客戶的行為模式，達成最佳的產品最終使用者滿意度，往往過去都將焦點注目於消費性產品的市場研究居多，較少投入產業性產品與服務的研究，而對於以資通訊產品占出口相當大比例的台灣廠商，若能進一步研究探討各國產業市場的行為模式，相信對於產品的研發設計有所助益，並將擴大在全球市場的成長機會。 在拓展全球市場的同時，如何在起步較晚的狀況下，超越歐美、日本的國際企業，開創出新一代的優勢競爭模式，取得市場先機，強化企業組織效能，網羅培育各地人才，提供滿意的顧客服務品質，創立長遠的品牌價值。在Ben Q併購西門子的經驗，莫不是台灣企業整體的學費成本，在國際化的競合腳步快速邁向前的科技網路時代，如何培養更多的國內外人才來迎接這個台灣優勢，順利去延展我們的國際市場，相信對於國際市場的研究，台灣應該有更多的用心與重視。今年初，在美國航空公司JetBlue的誤點意外，對客戶滿意度造成衝擊的案例，引起媒體大眾和政府的關注，這對於在國際上正在開疆闢土的台灣企業，應該引以為戒，並在相關的國際市場顧客行為研究，應該同時給予相對的投入與支持。 吾人希望藉對於資通訊服務業在國際市場的客戶滿意度比較研究，探討相關在產業市場對科技服務的客戶行為，同時選擇一個全球型的國際企業，並且擁有各國子公司的資通訊科技的系統整合服務業者進行相關的個案研究，而調查訪談的對象，屬於跨國企業(MNCs)的經營模式超過一半，分布於不同產業。考慮如何透過提供資通訊的科技軟硬體產品與服務，經由銷售、解決方案、諮詢、設計、專案管理、安裝建置、維護到客服服務的各項服務功能，對於亞太地區13國家200個的主要客戶，進行客戶滿意度的調查和研究。預期從這些相關的分析探討，深一層比較研究各國的客戶在滿意度是否有差異？而藉此訪談的過程，收集分析影響客戶滿意度的因素為何？ 本研究共計分為五章，包含第一章 緒論、第二章 文獻探討、第三章 研究方法與架構、第四章 資料分析和第五章 結論與建議。期望這份研究，對於個案公司、相關業者和後續學術研究，都能提供一定的幫助。 / Today, the rapid movement towards globalization has forced enterprises in Taiwan to transform from manufacturing, trading, and marketing type of business model to a more services oriented one. During the process of transformation, enterprises realize that increasing the value of private brand could bring them more competitive advantages in the supply chain, and ultimately create the market value which allows them to stand out in the severe competition of the global marketplace. In recent years, customer satisfaction has become an important index to evaluate whether a product or commodity is being successful in the market. However, not many researches are focusing the satisfaction studies of the services or products provided by the Information and Communication Technology (ICT) industry. As Taiwan has been the major export country of ICT products, a case study in the Asia Pacific market will help us understand more about the industry and provide more insights for Taiwan companies. The paper will use a multinational company in the ICT industry to examine the key factors that impact the client satisfaction survey. Result shows that the gap between clients’ perceptions and expectations of service quality will vary based on products, services, level of usage, personal experience and organization. This fulfils the concept of P.Z.B. model and the theory of DeLone and McLean model of information systems success. Also cultural difference plays a significant role in the survey result and could lead to diverse interpretation of service quality. It is hoped that this paper could be a reference for ICT companies in Taiwan to understand clients in different countries, making them to gain better market value in today’s competitive global market.

高科技產品要打動消費者的心，已不能如同過去只強調其功能價值，要在激烈競爭環境中脫穎而出，無形價值更顯得重要。本研究引用Park, Jaworski and MacInnis (1986)的研究，將品牌帶給顧客的價值分為功能性、象徵性、體驗性價值。根據研究結果，在消費者心中重視的是高科技品牌的功能性與象徵性價值，因此廠商在推出高科技產品時，除產品本身功能要能具吸引力外，在行銷手法上須建立與其他品牌區隔的象徵意義，使消費者能將該產品視為自我身份象徵的徽章(badge)。另一方面，消費者在選購此項產品的涉入程度普遍都很高，而目前市面上產品功能是大同小異，廠商要能使其產品出奇制勝，同樣要以無形價值下手，以增加對消費者的吸引力。此外，本研究發現消費者購買高科技產品時，根據的並非自己的真實特性，而可能是消費者理想的自我。至於，國家文化與品牌聯想之顧客價值的關係在本研究中並不顯著。 / Nowadays, the functional value of the high-tech products is not attractive enough to the consumers. For consumers, they want more values of high-tech products, especially the intangible values. According to Park, Jaworski and MacInnis’ (1986) research, the brand value from customer's point of view could divide into the functional, symbolic and the experiential value. In this research, the consumers more care the functional and symbolic value of high-technology brands. Therefore, the merchants must emphasize on its products’ symbolic value to distinguish from the other brands, especially there is no big difference on the functional side. The customers would like to make the high-tech products as their badge. On the other hand, the consumers feel highly involvement with the high-tech products. The merchants must clothe its high-tech products with more intangible value to defeat the other brands. In addition, this research discovered the consumers might not follow their real characters but ideal self when they purchased the high-tech products. Furthermore, there is no significant relation between the national culture and the brand value in this research.

智慧資本之思潮，源自於北歐，最早發展於瑞典，現今世界各國也相繼投入，其長足發展則在1990年後，而在知識經濟掛帥的年代，其影響到組織的創造與長期競爭優勢，已成為組織最有價值的資產及最有利的競爭武器，而良好的顧客關係就是公司價值具有重大影響的無形資產，也產生顧客資本的價值，若企業能將顧客知識整合到公司流程中，就越能滿足顧客所需要的產品及服務，讓顧客滿意度和忠誠度提高。 本研究選擇個案公司交換式電源供應器之顧客為研究對象，研究目的有四：(一)利用層級分析法找出交換式電源供應器之顧客在選擇供應商時之評選標準及相對權重(二)分析不同貢獻度之顧客在供應商評選標準之權重差異(三)分析不同貢獻度之顧客對個案公司在評選標準上之表現以作為未來顧客關係經營方案的參考(四)對現行交換式電源供應器廠商之顧客資本提出經營建言。 本研究以個案公司交換式電源供應器顧客為問卷對象，並使用層級分析法(AHP)將架構因素設計成問卷，請A、B、C、D等四群顧客依過去顧客期望因素之兩兩比較，得到各層級之各因素在個案公司做顧客期望時的權重。 第一層級研究結果發現，個案公司之四群顧客在顧客期望上，首重品質控制能力與技術設計能力，最不重視地點。 第二、三層級研究結果發現，個案公司之四群顧客在顧客期望上最重視客製化能力、售前諮詢、售後服務、價格水準、產品保證期，而最不重視策略事業關係、過去服務經驗與研究發展支出。 本研究相信，個案公司交換式電源供應器顧客期望透過層級分析法(AHP)的量化分析，找出顧客期望的各因素權重，使企業決策者不會依個人主觀及經驗臆測方式做為決策判斷，而以架構化的決策方式和權重優先次序為依據的客觀方法，相信必能提高顧客滿意度增加公司的經營績效。 / Intellectual Capital originated from North Europe and blossomed in Sweden at the early stage but now the hwole world gets involved. The real expanding was after 1990, now the knowledge-based economy taking the lead, intellectual capital would affect organization’s creative and long-term competitive advantage and also become the most valuable asset and useful weapon. Good customer-relationship is company’s intangible asset and also creates the value of customer capital. If enterprise could compile customers’ knowledge into company’s procedure, it will fulfill customers’ need and increase customers’ satisfaction and loyalty. This research is aimed in the company’s switching power supply’s customers. The main purposes for this research are as follows: 1. Using analytic hierarchy process to figure out the evaluation and relative weighted criteria when customers choosing cuppliers, 2. Analyzing the difference among customers’ who have diverse contribution weighted criteria, 3. By analyzing the difference to generate strategy for future customer relationship maintenance, 4. Offering suggestion to the company operating customer capital. This research is aimed in the company’s switching power supply’s customers with analytic hierarchy process as structure to form the questionnaire. Let A, B, C, D, four groups of customers, to compare two factors each time to get the weighted value for each customer upon each factor. The first tier research comes out that four groups of customers emplyasize quality controla nd technology design ability the most. Disregard location the most. The second and third tiers research come out that customers emplyasize custom, pre-sale consulting, after-sale service, price and guarantee the most. Disregard strategy alliance, previous service experience and RD expense. To conclude, this company could use quantification AHP to rank each customer’s expectation; rather than using subjective judgments or guessing from past experience. I believe this could enhance customer satisfaction well and improve ecompany performance.

校（院）所組別：國立政治大學資訊管理學系碩士班 頁數：185 畢業學年度及學位別：九十學年度 第二學期 碩士論文 研究生：林俊伊 指導教授：楊亨利博士 論文名稱：非營利組織推動顧客關係管理對顧客造成信任和關係承諾之影響－以產業同業公會為例 論文提要 本研究試圖以玩具產業同業公會為實證對象，著手來探討非營利組織和顧客之間建立信任和關係承諾的原因為並研究建立顧客信任和關係承諾之後的後續影響。 本研究以非營利組織－玩具公會和其會員為研究標的，探討顧客對於公會信任和關係承諾的形成原因以及信任和關係承諾對於雙方未來合作意願的影響，並參考國內外文獻列舉出「資訊科技運用能力」、「資訊科技運用業務的程度」、 「顧客關係管理的應用程度」、「服務人員的特質」、「服務人員和廠商之間的關係」「組織特質」、「分享價值」、以及「關係成本利益」等變數描述建立信任和關係承諾的原因，進而影響未來合作意願，以形成本研究之架構。在非營利組織特質之中，本研究舉出非營利組織名聲、非營利組織規模兩個因素代表之；在服務人員和廠商之間的關係變數中舉出服務時間以及廠商對服務人員的喜歡、相似作為研究變數；在服務人員特質方面則以專業素養和公益服務熱忱作為研究變數，服務人員的特質與服務人員和顧客的關係會影響到顧客對服務人員的信任，進而影響到顧客對非營利組織的信任；而顧客關係管理的應用程度包括了非營利組織對顧客客製化服務的程度和非營利組織對顧客的了解。本研究為了實證的需要，從觀念性架構中進一步發展出實證研究架構，將部分變數分為「目前現況」和「期待未來」兩種情況。 本研究使用SPSS for Windows Release 8.0.1中文視窗版統計套裝軟體，針對所收集之資料進行統計分析。為符合研究目的，研究透過三個階段進行資料的分析，首先分析各構面之認知情形，按著為了分析各構面間的互動關係做相關分析和複迴歸分析，最後能以路徑分析進行整體架構分析與驗證。 本研究之結果發現資訊科技的運用能力能夠增加資訊科技支援業務的程度，並正向影響公會推動顧客關係管理的應用程度；服務人員特質會影響到廠商對服務人員的信任，並進而影響廠商對公會的信任，同時對服務人員的信任也是影響對公會信任最重要的因素；關係成本利益和信任正向影響到關係承諾；分享價值和組織特質封信任和關係承諾無顯著影響。本研究亦發現實證結果實施顧客關係管理可能會造成廠商對公會信任程度的降低，因此在研究結論方面，本研究建議公會若想要推動顧客關係管理是有步驟的，首先必須要有明確的目標，讓會員知道實施顧客關係管理會得到的好處，同時若是要實施顧客關係管理，就必須在目前公會會務推動上的作業程序上作規劃和調整。接下來公會利用資訊技術將會員加以分群，針對不同群的會員來規劃不同的會務活動，在會務活動執行的時候，要能嚴格監督、控制，並在事後加以檢討。會員所希望的顧客關係管理，並非只是由公會來向會員索取資料來做不明的用途，而是一連串規劃周詳嚴密的措施，如此一來會員才會樂於提供資料，不會擔心資料會有被揭露的危險，進而降低會員和公會之間的信任。 【關鍵詞】 非營利組織 (Non-Profit Organization) 顧客關係管理 (Customer Relationship Management) 資訊科技 (Information Technology) 信任 (Trust) 關係承諾 (Relationship Commitment)

品牌個性與真實自我、理想自我之一致性是指，消費者所知覺的品牌個性特徵與自我概念（真實自我、理想自我）之間的契合程度。根據過去文獻可以了解到品牌個性與自我概念之一致性與其他構念之間的關係：契合度愈高，顧客基礎品牌權益（簡稱CBBE）愈高、購買意願愈高，但是卻沒有一個研究包括這三個構念，是以這三者之間的關係模式究係為何，是否包含第三變項的中介效果，目前的了解卻是有限。因此，研究者以自我概念一致性理論為基礎，試圖整合過去累積的研究成果，建構三者之間的關係模式，並以408位華碩筆記型電腦的使用者為研究對象，利用結構方程模式，企圖釐清不同面向的自我概念（真實自我與理想自我）與品牌個性之間的契合程度和購買意願的關係，並檢驗CBBE對於該等變項的關係之中介作用。 修正後的最終模式契合實徵資料，並有下列兩點主要發現：（一）品牌個性與真實自我之一致性既無法影響購買意願，亦無法影響CBBE；（二）品牌個性與理想自我之一致性無法直接影響購買意願，僅能間接影響之，影響途徑為：「品牌個性與理想自我之一致性」→「CBBE」→「購買意願」。本研究的發現與國內外文獻略有出入。其一，品牌個性與真實自我之一致性在模式中未呈現研究者所期待的影響力，這之間的落差究係隱含著什麼訊息，是否存有重要的變項未被一併探討，值得後續研究者的重視；其二，品牌個性與理想自我之一致性與購買意願之間原本是沒有關係的，係因CBBE的中介，而使過去研究有「偽關係」的發現。 本研究的發現：消費者理想自我的一致性經驗和購買意願並未存在直接關係，係乃透過其對CBBE的影響，而CBBE又再影響購買意願，間接影響之，不但突破自我概念一致性研究領域的藩籬，更具體彰顯CEEB的實用價值，而對品牌管理實務深具貢獻。特別是，品牌個性與理想自我之一致性提供品牌經理人創造品牌權益一個有效的品牌操作思維；而CBBE模式則可為檢測品牌體質與發展狀況之參考架構。針對研究結果的意涵與限制，研究者於文末進行詳細的說明與探討，並提出數項建議，以供後續研究者與實務工作者的參考。

多重通路的經營型態於台灣已呈現穩定發展的狀態。然而，在過往研究中多重通路之間的關係較多從廠商的角度探討通路衝突與互補的情形，忽略了學者Stewart 與 Pavlou (2002)所強調：「多重通路間彼此互補或替代的關係，應由消費者的觀點來加以檢視」。本研究從消費者的角度，檢視在消費者心中不同通路之間呈現出替代亦或是互補的關係。以銀行業為研究背景，並以近半年內曾使用多重通路辦理銀行相關業務的民眾為抽樣對象，同時採用網路問卷以及人員訪問的方式，收回有效問卷共365份。藉由多元迴歸分析，針對銀行所提供之廣泛性決策與非廣泛性決策型業務，從服務品質的角度，探討消費者在實體通路與網路通路中的顧客滿意度對消費者未來持續與該銀行往來意願之影響。並藉由消費者對不同通路之顧客滿意度的交互作用分析，推論在消費者心中多重通路彼此間的互補或替代關係。 研究結果顯示，針對廣泛性決策型業務： 1. 消費者「對實體銀行服務人員相關的滿意度」以及「對網路銀行的整體滿意度」，皆對未來持續往來意圖有顯著的正向影響。 2. 網路銀行整體價值與實體銀行中的環境及便利性間呈現出互補的效果。 針對非廣泛性決策型業務： 1. 消費者「對實體銀行服務人員相關的滿意度」以及「對網路銀行的資訊提供滿意度」，皆對未來持續往來意圖有顯著的正向影響。 2. 網路銀行交易價值與實體銀行中的服務人員間呈現出互補的效果。 3. 網路銀行交易價值與實體銀行中的環境及便利性間呈現出替代的效果。 / The multi-channel business model has been stable development in Taiwan. However, most of the researches toward the channel relationship within the multi-channel environment focused on the corporation perspective in the past research, but ignored what Stewart and Pavlou (2002) have stressed that substitution and complementarity of different channels should be examined from a customer perspective. This research surveyed the channel relationship from the perspective of the consumer. The research chose the banking industry environment, and targeted the consumer who has applied multiple channels in dealing with banking related service in the last 6 months. The survey collected 365 valid questionnaires by adopting internet survey and people interview. By using multiple regression analysis, the research differentiated the extensive and non-extensive decision making services and probed the impact of the satisfaction in brick-and-motar (B&M) channel and internet channel toward the intention to continuous dealing with the bank company with the view of service quality. By adopting interactive analysis of customer satisfaction in different channels, the research deduced the relationship of multiple channels. The research concludes that for the extensive decision making services: 1. The satisfaction of the employee in the B&M bank and the satisfaction of the internet bank both have significant positive impact toward the intention to continuous dealing with the bank company. 2. There is complementarity effect between the overall value of the internet bank and the environment and convenience of the B&M bank. For the non-extensive decision making services: 1. The satisfaction of the employee in the B&M bank and the satisfaction of the information providing in the internet bank both have significant positive impact toward the intention to continuous dealing with the bank company. 2. There is complementarity effect between the trading value of the internet bank and the employee of the B&M bank. For the non-extensive decision making services: 3. There is substitution effect between the trading value of the internet bank and the environment and convenience of the B&M bank.

關於優質壽險業務員所具有的特質與背景，過去的相關研究大多只考慮從業務端進行資料蒐集，再分析對績效顯著的因素為何。然而顧客為績效之來源，從業務端進行所獲得的研究成果，比較屬於單方面的研究，未必能代表顧客的意見，因此本研究擬由顧客端進行業務員特質、背景與顧客滿意度之相關性研究，先由業務端的研究結果整理出優質業務員具有何種特質與背景，將之發展成評量項目，用以評量顧客對這些特質與背景的看法為何，然後據以發展問卷。 本研究主要分三個階段：第一階段是以結構方程式驗證卓越特質對顧客滿意度之影響；第二階段是探測顧客個人背景對顧客滿意度之影響；第三階段是研究當業務員背景與顧客期望不一致時，會不會對顧客滿意度造成影響。研究結果顯示，卓越特質對顧客滿意度具有正面顯著影響，並發現學歷落差以及顧客個人背景中的性別、年齡與婚姻狀況等因素對顧客滿意度具有顯著影響。管理意涵如下：對於壽險公司而言，人格特質測驗是僱用優質業務員的重要參考依據，且應多僱用大專以上學歷的業務員以滿足顧客的期待；學歷較低的業務員，則應持續提升專業知能，並多專注在年齡層中年以上的顧客。 / There were many researches conducted to examine the influence of the personal traits and the backgrounds of life insurance salespeople on their sales performance, Those researches, done only from the side of salespeople, concluded that some personal factors have positive effect on the sales performance, ignoring that customer satisfaction is the major source of sales performance. To solve this problem, this research plans to find out the relationship between salespeople’s characteristics and their sales performance from the perspective of customers. It generalizes the points in common from previous researches about high-performance salespeople’s traits and backgrounds; then uses the conclusion to develop the questionnaire to find out what kinds of characteristics do the customers really expect. The result shows that salespeople’s excellent characteristics, academic degree catering to customers’ expectation, gender, age and marital status have positive effect on customer satisfaction. The management applications are specified as follows: First, life insurance company should pay more attention to salespeople’s academic degree. Bachelor degree or above is better according to customers’ opinion. Second, personality test plays an important role in recruiting high-performance salespeople. Third, as to the lower-academic-degree, they should concentrate on developing aged customers and keep strengthening their specialties.

貿易向來為台灣經濟發展之重心，但近年來由於全球貿易自由化、台灣加入WTO、及科技進步帶來之資訊透明化及大陸市場之開放，在在威脅到貿易商之生存空間。在面對這些挑戰與威脅時，貿易商要如何創新經營模式，提升在交易中的附加價值，增強自我優勢，已成為現在重要議題之一。 本研究之主要研究對象為台灣中小型貿易商，並以Hamel經營模式為基礎，分析早期之貿易商經營模式，並歸結出其所面臨之挑戰與困境，進一步瞭解與探討未來貿易商唯有創新經營模式，轉型成為附加價值極大之服務提供者，才能永續經營，並以一成功個案來佐證本研究之主要論點。 因此，本研究以Hamel經營模式四構面歸納出：重新定位企業之核心策略、強化企業之策略性資產、鞏固既有顧客介面並適度拓展市場商機、在價值網絡中增加附加價值，才能使貿易商在艱困的環境中持續經營，並再造台灣貿易業之另一奇蹟。 / Trading companies are playing important roles in economical development in Taiwan. Because of liberalization of trade, advancement of technology, and many changes of internal and external economical construction, these factors made trading companies in Taiwan face more difficult environment recently. The most important issue for the trading companies in Taiwan is how to transform into the value-added service provider, innovate their business model and strengthen their competitive advantage. The research focuses on the small trading companies in Taiwan and is based on the theory of Hamel business model. We are trying to analyze early business models which were adopted by trading companies and find their challenges and difficulties. We conclude that the only way that trading companies can sustain in the difficult environment is to adopt innovative business models and transform into the value-added service provider. In the end of this research, we use one successful innovative business model case study to support the main argument. From the four dimension of Hamel business, we conclude that trading companies should reposition the core strategies, strengthen the strategic resources, maintain old customers and expand new markets and add value into the value network. In this way, trading companies can operate their business successfully and create other miracle of trading industry in Taiwan.

Nowadays more and more enterprises transform into service-oriented infrastructure to sustain their competitive advantage. Although IT is an enabler of service-orientation, IT must align with business strategies to deliver expected value. In order to ensure the investment of service-oriented IT can improve the quality of customer service effectively, we aim to develop an IT-business alignment framework to assess the quality of alignment in the context of service-oriented enterprises. In our framework we propose three components of IT-business alignment: strategic alignment, operational alignment and social alignment. The strategic alignment is the degree to which the business process and information can support corporate service strategies. The operational alignment is the degree to which information systems fulfill the information and process needs of service orientation. The social alignment is the degree to which a common service climate is shared between IT and business units. Our data is collected from web questionnaires. The total data set constitutes a representative sample of n=300. Among all returned questionnaires, 96 were found to be complete and usable; this represented a response rate of 32 percent. From this research we get four conclusions: (1) Regardless of customer integration level, strategic alignment plays a significant role in improving customer service quality. (2) Strategic alignment is particularly influential to customer service quality when the enterprise is not service-oriented. (3) Operational alignment is not significant; however with the increasing of data integration level, enterprises increasingly emphasize the operational alignment. (4) Regardless of service-orientation; social alignment effectively helps enterprises make good customer service quality and retain customers. / Nowadays more and more enterprises transform into service-oriented infrastructure to sustain their competitive advantage. Although IT is an enabler of service-orientation, IT must align with business strategies to deliver expected value. In order to ensure the investment of service-oriented IT can improve the quality of customer service effectively, we aim to develop an IT-business alignment framework to assess the quality of alignment in the context of service-oriented enterprises. In our framework we propose three components of IT-business alignment: strategic alignment, operational alignment and social alignment. The strategic alignment is the degree to which the business process and information can support corporate service strategies. The operational alignment is the degree to which information systems fulfill the information and process needs of service orientation. The social alignment is the degree to which a common service climate is shared between IT and business units. Our data is collected from web questionnaires. The total data set constitutes a representative sample of n=300. Among all returned questionnaires, 96 were found to be complete and usable; this represented a response rate of 32 percent. From this research we get four conclusions: (1) Regardless of customer integration level, strategic alignment plays a significant role in improving customer service quality. (2) Strategic alignment is particularly influential to customer service quality when the enterprise is not service-oriented. (3) Operational alignment is not significant; however with the increasing of data integration level, enterprises increasingly emphasize the operational alignment. (4) Regardless of service-orientation; social alignment effectively helps enterprises make good customer service quality and retain customers.

近二十年來台灣經濟發展快速，國民生活所得提高，使得生活水平不斷上升，消費意識跟著抬頭，新公共管理學派「顧客導向」蔚為風潮，並同時強調價值的調和與課責的概念，因此「評鑑」是決定績效或品質的有效方法。而有鑑於過去殯葬市場資訊封閉，民眾（消費者）在資訊不完全、不對稱的情形，無從得知殯葬禮儀服務業者的優缺點、服務項目與收費、申訴管道等，復以民眾對於喪葬儀式與服務品質亦有所新要求，政府應如何實施殯葬評鑑以提供民眾資訊，加強業者的企業倫理與社會責任，己刻不容緩。 本文旨對台北市政府自民國89年實施殯葬禮儀服務業評鑑之情形做一探討，以質性研究及文獻分析對不同規模葬儀業者、評鑑承辦人員及殯葬消費者等360度績效評估方法進行訪談，以期了解葬儀業者是否依評鑑的要求進而提高其人員素質及服務品質；另民眾對殯葬消費方式的選擇是否會受評鑑結果的影響，以及對殯葬服務之滿意度，這些就成為目前政府與民眾所關注的重要議題，也是本文探討的核心焦點。 本研究發現：一、殯葬禮儀服務業者與殯葬消費者均對辦理殯葬評鑑表示接受或肯定；二、殯葬評鑑的確會提升葬儀業者的人員素質及服務品質；三、殯葬評鑑宣導不足；四、殯葬評鑑未達獎優懲劣效果。再依研究發現提出七項建議：：一、針對業者規模「量身訂做」評鑑評分表；二、評鑑委員的配置需以不同領域之專家學者同組；三、評鑑獎項多元化；四、提供多元管道，加強宣導殯葬評鑑的資訊；五、殯葬消費價格及項目公開化；六、合理對殯葬業者獎優懲劣；七、加強對業者及民眾之教育。 目前國內生死意識抬頭、且生死教育正在起步，惟國內外均無殯葬評鑑之相關研究，期望本研究之濫觴，促使政府及民眾對殯葬評鑑之重視。 / The living standard has risen dramatically together with its consumers’ rights consciousness due to the rapid economic growth and the raising income in recent twenty years in Taiwan. In addition, the customer orientation of new public management has become a tendency and the reconciliation of its value and the concept of accountability are highly valued at the same time. Therefore, it is an effective way to decide the result or the quality by the evaluation. In view of the information of funeral markets is closed in the past and customers cannot know the advantage, disadvantage, service, charge and grievance system of morticians under the situation with incomplete information. Moreover, customers have new demand for the funeral ceremonies and the quality of services. Hence, the government should implement the funeral evaluation immediately in order to provide more information to customers and reinforce the business ethics as well as social responsibility of undertakers. The research aims at exploring the situation of implementing the funeral service evaluation of Taipei city government since 1990. This paper researched qualitatively and analyzed the literature by interviewing different scale of undertakers, people who are responsible for the evaluation and customers with multi-source assessment model in order to understand if morticians enhance their quality and services according to the demand of the evaluation. On the other hand, whether the evaluation’s results influence customers’ choice of a particular funeral service provider and their satisfactoriness become the important issues which the government and the public concern a lot at present. Furthermore, they are also the main focuses that this paper discusses about. It is found that both morticians and customers show their acceptance or approval of the funeral service evaluation. In addition, the funeral service evaluation indeed raises the quality and services of undertakers. Next, the education of the funeral service evaluation is not enough. Last, the funeral service evaluation does not achieve its effect of rewarding and punishing. Furthermore, seven suggestions are presented according to the research. First, make appropriate evaluation form in accordance with the scale of morticians. Second, the arrangement of evaluation committee members should be composed of scholars and experts in different fields. Third, the evaluation reward can be diversified. Fourth, provide various ways to reinforce the instruction of the funeral service evaluation information. Fifth, the prices and details of funeral services should come into the open. Sixth, reward the good and punish the bad undertakers reasonably. Finally, reinforce the education of morticians and the public. The public pay more attention to the consciousness of life and death at present and the education of life and death is beginning but there is no related research about the funeral service evaluation in Taiwan or abroad. The researcher hopes the source of this study will promote the government and the public value the funeral service evaluation.