本研究旨在探討國軍後勤運輸委外服務品質議題，經以PZB（1985）所提之服務品質概念模式及楊錦洲（2002）「I－S品質屬性分析模式」為基礎，整合建構本研究之觀念性研究模式，並透過問卷調查，實證探討國軍物流運輸委外服務品質缺口，找出承運商有待改進之服務項目。研究結果顯示：（1）軍方對於承運商所提供之服務並不滿意，且在期望與實際感受之間存有顯著落差。（2）承運商對軍方期望服務的知覺與軍方所期望得到的服務之間存有部份差異，且軍方人員的期望分數普遍高於承運商的知覺分數。（3）軍方知覺的服務品質會正向影響軍方之整體滿意度，此結果符合PZB三位學者於1985年所提之ES－PS關聯理論，並與Zeithaml & Bitner（1996）所主張之「服務品質為顧客滿意之前因」有相同之論證。

This study focuses on the outsourcing service quality for military transportation logistics. Our research model is constructed by integration of conceptual model described in PZB (1985) and the I－S Model by Yang (2002). We have determined the gap in outsourcing service for military, and also the services that require improvement for contractors. The results show: (1) Military does not satisfy the service quality porvided by constractors. (2) The views in the value of service quality are modestly different between military and contractors, and military expect more than contractors recognized. (3) The perceived service quality of Military is positive correlation to the overall satisfactions. The results correspond to the ES－PS theory by PZB in 1985, and verify the proposals by Zeithaml & Bitner (1996) in "Service quality is the antecedent of customer satisfaction".