本研究旨在發展符合永續發展理念的服務，探討如何提升環境保護收費之服務品質，以提升民眾申辦空氣污染防制費(空污費)的意願。本研究以PZB缺口理論、精化Kano品質模式及重視度與績效度分析(IPA)為理論架構，以發展服務品質之問卷與進行實地之問卷調查。藉由分析民眾對於空污費申辦處所的軟硬體認知與感受，找出重視度與滿意度指標分布情形，希冀改善空污費收費之服務品質與提高民眾滿意度。本研究以中部某縣市之民眾為研究對象，共獲得386份有效問卷，以統計軟體SPSS進行問卷之基本特性分析，及以Kano模式與IPA進行服務品質之屬性歸類。結果顯示：(1)PZB缺口較大者應優先進行改善以縮小服務品質缺口，進而提升顧客之滿意程度，應優先進行改善之服務項目為「收費處有提供免費使用的電腦網路與免費影印申報資料服務」、「收費處承辦業務發生錯誤時能立即更正」等；(2)精化Kano模式建議可優先停止「不必費心品質」之服務項目(如：提供衛生設備乾淨衛生)，並將現有的資源投入「關鍵品質」(如：收費處所提供的各項表報、範例，皆能清楚、明白，且容易填寫空污費申報單)。在有限的資源下必須先改善「關鍵品質」，其次若欲提升民眾滿意度，則可藉由改善「高附加價值品質」項目(如：收費處有提供免費使用的電腦網路與免費影印申報資料服務)來達成目標；(3)IPA分析建議應先加強改善項目包含「收費處有提供免費使用的電腦網路與免費影印申報資料服務」、「收費處承辦業務發生錯誤時能立即更正」等服務。本研究將服務品質之概念套用至空污費申辦之服務品質，藉此檢視空污費申辦制度、空污費徵收窗口、空污費申辦民眾三者間之相關性，可提供環保單位改善現行申辦制度之參考。

The aim of this study is to develop a service which is compatible with the concept of sustainable development and to explore how to enhance the service quality with regard to environmental protection fees in order to increase the willingness of the general public to apply for air pollution prevention fees. This study employs PZB gap theory, the refined Kano model, and an importance-performance analysis (IPA) as a theoretical framework for the development of a service quality questionnaire to conduct a survey. Based on an analysis of the perception of hard- and software facilities of the Air Pollution Prevention Fee Application Office by the general public, this study aims to determine the actual distribution of the importance and satisfaction indicators in the hope of improving the service quality of the Air Pollution Prevention Fee system and increase the satisfaction level of the general public. The research subjects of this study were the citizens of a certain city in central Taiwan. A total of 386 valid questionnaires were obtained and the SPSS statistical package was employed to conduct an analysis of the basic characteristics of the questionnaire, while the Kano model and IPA were adopted to categorize the attributes of service quality.
This study produced the following results: (1) Improvements should be implemented on a priority basis for items with larger PZB gaps to reduce the service quality gap. Service items which should be given priority in the implementation of improvements are “Provision of services such as free network use and free printing of application materials by the fee collection office” and “Immediate correction of mistakes occurring during the provision of services by the collection office”. (2) The refined Kano model suggests that service items with low quality requirements such as the provision of clean and well-kept sanitary facilities should be suspended first, and all available resources should be invested in key quality services such as the provision of clear and comprehensible forms and examples and air pollution control fee-related reporting forms that are easy to fill out. Under the condition of limited resources, the improvement of key quality services should be given priority. High added-value services such as the “Provision of services such as free network use and free printing of application materials by the fee collection office” should be enhanced to improve the satisfaction levels of the general public. (3) The IPA analysis implies that the improvement of the following items should be given top priority: “Provision of services such as free network use and free printing of application materials by the fee collection office” and “Immediate correction of mistakes occurring during the provision of services by the office”.
This study applies the concept of service quality to the air pollution prevention fee application procedure to examine the relationship between the application system, the fee collection service window, and the citizens applying for those fees. The results of this study serve as a reference for environmental protection agencies for the improvement of the current application procedures.

中文摘要 i
英文摘要 iv
目錄 vi
圖目錄 vii
表目錄 viiii
第一章 緒論 1
1.1 研究背景 1
1.2 研究動機 1
1.3 研究目的 2
1.4 研究架構 2
第二章 文獻回顧 4
2.1 服務品質之定義 4
2.2 服務品質之構面 7
2.3 顧客滿意度 9
2.3.1 PZB 模式 9
2.3.2 Kano 與精化Kano 二維品質模式 12
2.3.3 重視程度-績效水準分析 16
2.4 營建工程空氣污染防制費申報與管制現況 19
2.4.1 營建工程空氣污染防制費申報沿革 19
2.4.2 營建工程空氣污染防制費申報之現況 19
2.4.3 營建工程空氣污染防制費申報窗口常見問題 23
2.4.4 營建工程空氣污染物及其影響 24
第三章 材料與方法 25
3.1 研究架構及流程 25
3.2 研究範圍與對象 26
3.3 問卷設計 26
3.3.1 問卷量表 26
3.3.2 基本資料與問卷構面設計 27
3.4 資料分析 28
第四章 結果與討論 30
4.1問卷設計與預試 30
4.1.1預試問卷信度分析 30
4.1.2預試問卷題目刪減 30
4.1.3基本資料分析 31
4.2因素分析 36
4.3營建工程空污費收費處服務品質量表分析 40
4.3.1有形性服務 40
4.3.2可靠性服務 41
4.3.3反應性服務 41
4.3.4保證性服務 42
4.3.5關懷性服務 44
4.4空污費收費處服務品質與滿意度差距調查分析 45
4.5 Kano與精化Kano品質屬性歸類 48
4.6 重視度-績效度分析(IPA) 51
4.7 相關性分析 54
4.8不同背景申辦空污費之民眾重視度與滿意度差異分析 55
4.8.1不同性別民眾對營建工程空污費收費處之滿意度、重視度差異 55
4.8.2不同年齡層民眾對營建工程空污費收費處之滿意度、重視度差異 56
第五章 結論與建議 58
5.1結論 58
5.2建議 59
參考文獻 61
附錄一、問卷初稿 66
附錄二、問卷定稿 69

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