隨著經濟水準的提升，服務品質亦逐漸受到重視，衡量服務品質是產生優異服務之重要步驟，也是衡量企業提升服務品質的第一步。過去研究中，站在顧客或是公司單方面角度思考並提出改善方法的文獻占大多數，而本研究則是站在顧客以及公司雙方面的角度來分析以達成全方位客觀觀點，使之能更有系統的了解兩者的需求，找出差異，並明確指出公司需改善的部分是何種部門的權責。本研究以問卷調查方式，針對中部某報關公司的內部人員以及報關公司所服務之幾家進出口業者進行服務品質調查。設計問卷收集資料並運用品質機能展開（Quality Function Deployment, QFD）技術，導出品質技術展開執行改善的優先順序。結果顯示，顧客及公司內部人員所共同認為之優先改善重點依序為「專業知識培訓」、「報關業務處理速度」、「行銷宣傳」以及「提供資訊可用性」，而不同之處分別為「人員可靠性」以及「業務專員態度」。

　　Along with economical standard promotion, the service quality gradually become important, the measure of service quality is the outstanding service important step, also is the first step for measure the enterprise promotes. In the past studied, most of that stood in the customer or the company to cerebrate and advance improvement method, but this research stands in the customer and company to analyze and reach the completely objective viewpoint, so that we can understand customer and internal staff's demand systematically and find out their gaps, even explicitly pointed out the company must improve the part is what kind of department's power and responsibility. We use the questionnaire survey way to the imports and exports industry and the customs company's internal staff on the service quality investigation. Designing the questionnaire and data collection, the technology using in quality function deployment, derives the quality technology to the execution improvement the order of priority. In the result, the customer and the company staffs also thought that the first improvement order are "specialized knowledge training," "the declaration handling of traffic speed," "the marketing propaganda" as well as "provides the information usability," the different are "the personnel security" and "service special commissioner the manner." And we would propose this different view in the management suggestion.