本研究目的為探討管理顧問業者與中小企業客戶輔導間的互動狀況，在服務品質、服務價值、顧客滿意度等因素，對顧客行為意向之影響，以及各因素間相互的關係。經由本研究實證發現，服務品質、服務價值對於顧客行為意向有正向直接的影響，其中顧客滿意度對行為意向的效果不顯著，但服務品質會透過服務價值對行為意向產生正向之間接效果與影響。服務品質對行為意向的總影響最大，其中又以服務品質對服務價值的直接效果最顯著，亦即有好的服務價值才會有顧客的推薦行為。本研究建議管理顧問業者在擬定服務策略時，要以服務品質提昇為基礎，並注重服務價值的內涵，將服務價值提昇為策略位階，並經由輔導服務項目的多元與專業化，提昇顧客接受輔導服務的意願，進而透過顧客滿意服務的口碑宣傳，推薦給其他需管理顧問專業服務之企業客戶。

　　This paper aims to discuss how the interaction in the form of consulting service between the consulting firms and the corporate customers will influence customer's behavioral intention as demonstrated in the determinant factors of service quality, service value, and customer satisfaction and also their interrelationship. This research finds that the factors of service quality and service value produce positive and direct effect on customer behavioral intention, while the indirect effect held by the factor of service quality on customer satisfaction is not apparent. Further, service quality has a positive and indirect effect on customer behavioral intention through service value. Service quality is influential to customer behavioral intention to the greatest extent and causes the most obvious direct effect on service value, which means only good service value will lead to customers' recommendation. Based on the above analysis, this thesis concludes and suggests that management consulting firms should allocate their resources equally in formulating their service strategies so as to elevate service quality, enhance service value, and further to see service value enhancement as a key strategy. Additionally, diversified and professional services range should be presented to increase the customers' willingness of receiving consulting assistance because customer satisfaction is the best promotion and recommendation to other corporate customers that need consulting service.