本研究針對企業受到會計師事務所各項服務中，那些項目所受的重要程度爲何?這些相對的服務項目，是否因爲重要程度的不同有不同的服務品質。本研究利用會計師事務的服務項目設立問題，對台南高雄地區的中小企業做問卷調查，目的在測試台南高雄地區的中小企業對於會計師事務所各項服務中的重要程度，及其服務品質，並以此分析，受重視的程度是否能獲得相當程度的服務品質，也就是說，越受重視的項目，理應獲得較高的服務品質。其調查結果並未因爲重要程度高而獲得較高的服務品質，也就是說，顯然中小企業對會計師事務的服務項目的期待與會計師事務提供的服務，差距頗大，尚有很大的改善空間。

This research targets enterprises which receive various services from accounting firms, what importance is placed upon these provided services, and whether different levels of importance will produce different levels of service quality. This research uses service items provided by accounting firms to establish a questionnaire and conduct a survey with small and medium sized enterprises located in the Tainan and Kaohsiung areas of Taiwan. The research aims to test the importance placed by small and medium sized enterprises located in these areas on services and quality provided by accounting firms. Based upon collected data, the research analyzes the importance placed upon high quality service-i. e. items receiving much concern should, reasonably, result in higher service quality. Survey results indicate that importance does not necessarily lead to higher service quality. In other words, a gap exists between expectations of service items by small and medium sized enterprises and their accounting firms. Considerable room can been seen for improvement of service, despite the expectation of quality.