本文主要目的在探討公務機關的服務品質與滿意度，目前有關客戶滿意度問題大多採用一維品質特性，即較高的知覺品質有較高的滿意度，反之亦然。然而滿足消費者個別需求並不代表滿意度提高。因此本研究利用Kano模式將品質要素分類，採用相對多數方式將品質要素歸類為五大項：魅力要素、一維要素、當然要素、無差異要素、反轉要素。然後再運用Matzler and Hinterhuber品質改善指標計算滿意度及不滿意度。
本研究得到以下之結論：
一、欲探討的35個要素中，有4項要素被歸為魅力要素，21項要素被歸為一維要素，8項要素被歸為無差異要素，2項要素歸為當然要素，其中有四成的要素具有二維屬性。
二、在不同的行業分類、企業規模、接受過政府補助與否，對品質要素之看法各有一至兩項有顯著差異。

The purpose of this study is to explore the service quality of government by using the customers satisfaction factors as a measuring standard. So far customer satisfaction has mostly been seen as a one-dimensional construction - the higher the perceived product quality, the higher the customer’s satisfaction and vice versa. But fulfilling the individual service requirements to a great extent does not necessarily imply a higher level of custome satisfaction.
In this paper we applies Kano′s model to classify the quality attributes as must-be quality, one-dimensional quality, attractive quality, indifferent quality and reverse quality. Then we uses Matzler and Hinterhuber′s quality improvement index to calculate the extent of satisfaction and dissatisfaction.
The conclusions of this research can be abbreviated as follows:(1) 4 items are classified as attractive quality, 21 items are classified as one-dimensional quality , 8 items are indifferent quality , 2 items are classified as must-be quality and there are not any reverse quality. (2)In different trade classification, scope of the enterprise, with or without government’s subsidy, the view on the key element of quality has shown some difference in 1-2 items.

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