在投資環境愈趨多元、各種基金紛紛上市的情形下，基金在投資市場上的角色勢必更為重要，而基金的順利募集與擴大，投信公司須以降低投資人之代理成本與提昇服務品質為重點策略，故本研究針對國內一般金融商品與基金投資人進行抽樣，首先探討投資共同基金的代理成本知覺，並對投信公司服務品質知覺缺口加以衡量，其次探討基金投資人對投信公司所衍生的代理成本，將會期望投信公司提供何種服務水準以做為保證？然後探討服務品質知覺缺口與基金重購間的關係，以及考量代理成本與服務品質對基金事前、事後投資決策的效應，最後綜合提出行銷策略建議。本研究之研究結果如下﹕
1.當投資人購買基金時，將考量委託投資之代理成本，此時若知覺代理成本高，則不會購買基金﹔反之，則購買基金的意願較高。
2.當基金投資人知覺其與投信公司資訊不完全愈高時，基金投資人將期望提昇服務品質「有形性」與「同理心」構面來確保可控制性；當基金投資人知覺次佳投資決策與目標衝突的代理成本越高時，基金投資人將期望提昇「可靠性」與「保證性」服務品質來確保可控制性。
3.目前未持有基金者之總服務品質缺口顯著大於目前持有者。
4.基金持有者之總代理成本顯著低於未持有之投資者。
5.代理成本與服務品質知覺對基金持有與否之關聯性中，當投資人知覺投信公司代理之「資訊不完全」與兩者「目標衝突」愈高、「可靠性」服務品質滿意程度愈小時，愈不可能購買基金。

Mutual funds become a popular investing option for investors.In order to attract more investors and to gather large capital,mutual fund companies have to lower their agent costs and to provide high quality of service. The purposes of this study are: to find out investors' perception about the agent costs and service quality received from mutual fund companies; and, to measure relations between mutual fund holders perceive the information and service received and the agent costs paid. The summery of salient findings are following:
1. When investors purchased mutual funds, the agent cost is a significant factor in decision making.
2. Investors expect the "tangibility" and "empathy" dimensions of the service quality when they feel not enough information provided from mutual fund companies. However, when investors perceived the investment decisions are not good and agent costs increased, they expect the "reliability" and "assurance" facets of the services.
3. Investors who do not hold mutual funds perceive bigger gap of service quality than those who own ones.
4. Investors who do not hold mutual funds perceive higher agent costs than those who own ones.
5. Not enough information, higher agent cost and low reliability makes investors not to choose mutual funds. The findings provide useful pictures of investors' behavior. The marketing of mutual funds are discussed.