金融業於各國的發展中，佔有相當重要之地位，尤其對於台灣的經濟奇蹟，其影響更是不容小覷。其中，銀行業為金融之主體，在以往，國內銀行在政府保護政策下，多由公營金融機構壟斷市場，在缺乏競爭下，較易忽視對服務品質或顧客滿意之關注。直到1990年，政府開放民營銀行設立，信合社與農漁會等金融機構陸續改制，促使銀行業迅速發展。在政府積極推動金融自由化、國際化，促使銀行業迅速擴充，又於2002年我國正式加入WTO之後，致使金融經營環境產生相當大的變革。因應銀行競爭日趨白熱化與經營環境丕變，提升服務品質、強化顧客滿意，是市場共識，且係業者刻不容緩之重要經營議題。有關服務品質與顧客滿意之研究，已十分多元且豐富，不同理論與概念各有千秋，本研究希冀整合Kano二維模式以及IPA模式。即利用PZB模式之五大品質維度以SERVPERF問卷收集各品質要素績效，並視各服務品質要素績效與整體滿意度間為線性關係，建立相關線性迴歸分析，再將所得之迴歸係數視為各服務品質要素之相對重要性權重，運用重要－表現分析法(IPA)以及SIPA予以分析，另，嘗試運用虛擬變數迴歸分析進行吻合Kano二維模式服務屬性分類以利定義之判讀。

Financial industry, played a significant role of national economics development, especially for Taiwan economical miracle, contributed more than others. In year 1990, the banking environment of Taiwan has undergone a structural change due to the Government deregulated the monopolization of state-operated financial institutions. In year 2002, to joint the member of WTO, globalization, deregulation, financial innovations and technological advances have led to the boundaries between traditional industry sectors break down, and inter-and intra-industry competition increase. At present, nonbank financial institutions also can offer many traditional banking services. To face this increasingly competitive and global market, banks not continue to expand the array of services they offer, but also to focus on the quality and customer satisfaction of services they perform. In order to build basic analysis model, this study attempts to integrate Kano two-dimension model and IPA model. We assumed that there was a liner relation between each attribute-level performance and overall satisfactions and collected the data of attribute-level performances by SERVPERF questionnaire. The regression coefficient, produced by linear regression analysis, is the simplest way of representing the importance priority of the service attributes. We apply the IPA model to analyze them further. In addition, we attempt to perform the dummy variables to categorize the service attributes basing on the Kano's model.