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.

隨時代不斷變遷演進，人民對政府之期許與要求與日俱增，是故，為了因應此項趨勢，各國無不致力於行政改革，推動政府再造，爰採取師法企業的途徑，試圖以顧客至上、服務為先、品質第一•••等概念來改造公部門組織及其服務品質，而ISO即是近來公部門師法企業所興起的另一股管理風潮。 所謂ISO，乃是國際標準組織(International Organization for Standardization)之簡稱)，其成立於1946年，迄今，ISO 9000系列標準已成全球品質管理一大主流，有人稱之為「ISO 9000 風尚」、ISO 9000 奇觀」，它的影響既深且廣，儼然成為企業改造的基礎並在企業界蔚為一股時代之風潮。 我國為提升國家競爭力，提升行政效率與服務品質，爰引進企業管理精神，導入 ISO 9000 系列國際標準品質保證制度，冀透過此制度之實施，進一步提升公部門之服務品質並重塑公部門新形象。 由於國內公部門推行ISO 9002品保制度尚處於起步階段，對於此新風潮，普遍不甚了解，惟跨世紀公務員乃面臨不斷的變遷與改變，實應體認須建立新的學習觀，俾能回應民眾之所需。是故，冀透過本文就ISO相關重要理論與文獻之探討，並透過SWOT策略分析及個案分析，歸納出公部門推行ISO 9002之成功關鍵因素及所面臨之挑戰與限制，最後並提出結論與建議，冀能對公部門、行政學者及後續研究者能有所貢獻。

企業社會責任(corporate social responsibility，簡稱CSR)的概念與實務發展在近年來已成為一門企業永續經營的顯學。本研究認為，有別於一般組織外部利害關係人的觀點，身為內部觀察者的員工身分具有特殊性，不僅較外部利害關係人更接近公司核心，亦有機會參與公司的企業社會責任政策制定與活動。因此，本研究旨在建構一研究模型，以員工觀點了解企業社會責任認知及企業志工參與對組織公民行為之影響過程與結果，包含探究員工對企業社會責任認知與企業志工參與程度是否與組織認同有正向影響？員工企業社會責任認知與組織認同是否為知覺外部聲望所中介？當員工組織認同提高時，是否增進其工作滿足、組織承諾、顧客導向？ 　　本研究以Kim et al.(2010)所提出的企業社會責任影響員工企業認同模型概念為基礎，並拓展員工可能展現的反應及工作態度構念，以便利抽樣法回收有效紙本問卷201份、有效網路問卷115份，共計獲得316份樣本。經由驗證性因素分析與結構方程模式(Structural Equation Modeling, SEM)分析後得出研究結論如下： 1.知覺外部聲望確實為企業社會責任認知程度與組織認同之中介變數，員工的企業社會責任認知程度對知覺外部聲望有正向的影響，而更進一步影響組織認同。 2.企業志工參與和組織認同具有正向關係，佐證當企業的社會責任相關活動能滿足員工的心理需求時，員工將會傾向認同該企業。 3.組織認同與顧客導向、工作滿足及組織承諾皆存有正向的影響關係。 4.顧客導向、工作滿足和組織承諾皆與組織公民行為有正向的影響關係，其中顧客導向和組織承諾的影響力皆大於工作滿足。 / The increasing development of corporate social responsibility has become a prevalent concern for business sustainability practices. In comparison to the viewpoint of outside stakeholders, employees play unique roles for their company for two reasons: (1) employees are closer to corporate core business (2) employees participate more easily in CSR activities and policy formulation. Therefore, this study aims to establish a model to understand how employees’ perceived CSR and participation in employee volunteer program (EVP) relate to their organizational citizenship behavior. This study also investigates whether perceived CSR and EVP participation has positive effects on organizational identification; whether perceived external prestige mediates the relationship between perceived CSR and organizational identification; and whether organizational identification acts as the antecedent of job satisfaction, organizational commitment and customer orientation. The model concept is based on the model of CSR and employee-company identification established by Kim et al. (2010), and modified by adding some employees’ attitude constructs. The survey, conducted by convenience sampling, consists of a total of 316 participants whose companies have EVP. Utilizing confirmatory factor analysis (CFA) and structural equation modeling (SEM), the results are as follows: 1.Perceived external prestige is a partial mediator between perceived CSR and organizational identification. Meanwhile, perceived CSR positively affects perceived external prestige, and perceived external prestige has positive relationship with organizational identification. 2.The relationship between EVP participation and organizational identification is positive, which means employees tend to identify with their company when they are mentally satisfied by CSR activities. 3.Organizational identification positively affects variables, such as customer orientation, organizational commitment and job satisfaction. 4.The attitude factors that positively affect employees’ organizational citizenship behavior include customer orientation, organizational commitment and job satisfaction. Further, the impact of customer orientation and organizational commitment are greater than job satisfaction.