在邁入二十一世紀之際，我國經濟發展由過去以製造業為主的產品生產時代，跨入服務經濟時代。一般而言，由於服務異於產品而具有無形性的本質，故服務的品質不易管理，雖然，在產、官、學界的重視下，我國服務業之品質已有長足的進步，但目前大多著眼於服務遞送前的行銷宣傳、服務系統設計、服務作業管理等品質管理作業。然而，服務的結果仍難免會因為人的失誤、顧客過高的期望、服務程序的失控等因素，造成服務失敗。基本上，服務失敗後，顧客對業者之信心、忠誠度、滿意度等均會下降，業者若未能及時、有效的處理，則不但會失去這個顧客，更會因負面口碑的效用，造成潛在顧客的流失，由此，更突顯出服務失敗後，服務復原的重要性。
本論文首先提出服務品質管理系統，以前環與後環為研究範圍區分的概念。並以後環系統的服務復原作為研究切入點，即顧客在接受服務後，若不滿意而提出申訴、抱怨時，業者應如何設法彌補、復原。本論文除建立服務復原理論架構，構建其相關影響因子間互動關係外。並以管理循環為基礎建立服務復原管理模式，並解析企業在復原工作上之機制，以及提出一般化的策略及措施。透過服務復原管理模式的建立，本論文亦以顧客價值為核心，建立量化之服務復原績效評估概念模式。

As entering the 21st century, the economic development of Taiwan has transferred from the product-producing era dominated by the manufacturing industry to the era of service economy. Generally speaking, owing to the intangible characteristic of the service industry, it is not easy to control the quality of this industry. Although the quality of our service industry has made a long term progress under the emphasis put on by the industry, the government and the institute, the effort was made mainly on the quality management tasks before the service delivery, such as marketing, the design of a service system, and the service quality management. However, service failures still exit due to reasons such as human errors, customers'' over-expectations, and the loss of control during the service procedure. Basically, a service failure can result in the decrease in the confidence, loyalty and satisfaction of a customer. If the proprietor cannot solve the problem timely and effectively, he may not only run the risk of losing this customer, but also cause a loss of potential future customers because of the effect of the negative word-of-mouth. Therefore, the importance of service recovery after a service failure is more obvious.
This dissertation first discussed the service quality management system, using the front loop and the back loop to differentiate the concepts of this research. And the back loop system, the system referring that when the customer has complaints after receiving service, how the proprietor should recover or make up, was chosen to be the cutting point. The goal of this research is not only to construct the structure of a service recovery theory, concerning the interactions of the factors, but also to build a service recovery model based on the circle of management, to explain the mechanism of enterprises on the task of recovery, and to provide some generalized strategies and measures. By setting the model of service recovery management, this dissertation will build a qualified service recovery performance evaluation conceptual model by using the value of customers as the core.