目前企業實施福利制度，已甚為普遍，然而，國內學界針對員工對企業福利（水準及制度）認知與評價的研究，為數不多，亦尚未有以「行銷」觀點來探討企業福利的實施。因此，本研究運用Pazasuraman, Zeithaml, and Berry（1988）服務品質的概念，發展企業福利服務品質的概念與衡量，並以需求供給配適為中介變項，探討福利服務品質認知及組織承諾之關係。
本研究之研究對象為人力資源部門以外的各行業正式員工，有效問卷為251份。研究結果顯示：1、發展自PZB的SERVQUAL量表能有效衡量員工對企業福利服務品質的認知。2、福利服務品質之可靠性，與需求供給配適呈顯著正向關係，亦即為組織提供正確及確實之福利服務時，員工會認知到組織之報酬供給能符合其需求。3、需求供給配適分別與情感性承諾、持續性承諾及規範性承諾呈顯著正向關係，顯示員工知覺到其需求與組織供給相適時，員工將對組織產生認同、留任意願以及願意遵守組織規範。

The provision of employ benefits is prevalent for many companies. Nonetheless, the study of the perceptions and attitudes of employees toward employee benefits has been scarce. Besides, the existing literature has not adopted marketing perspectives to study employee benefits. This study intends to develop the measurement of benefit service quality (BSQ) based on the marketing concept of service quality developed by Parasuraman, Zeithaml, and Berry (PZB). This study also explores the mediating effect of needs-supplies fit on the relationship between benefit service quality and organizational commitment.
The research finding is as follows: 1. The measurement of benefit service quality with PZB’s concept was reliable and valid. 2. Employee’ positive perception of the reliability dimension of BSQ was positively related to their needs-supplies fit. 3. Employees’ positive perceptions to needs-supplies fit related positively to their organizational commitment (affective commitment, continuance commitment and normative commitment).

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