評鑑最重要的意圖不在於證明（prove），而在於改善（improve）。高雄市歷經七年投注大量人力財力進行殯葬服務業評鑑工作，為探討其良窳優缺並確切紀錄此階段歷程軌跡，以供各界及來者參酌改善，本文將針對94-100年高雄市殯葬服務業評鑑歷程及其興革檢討進行整理探析。

The most important intention of evaluation is not in Proving but in Improving. In order to explore the advantages and disadvantages of the Funeral and Interment Service Industry and to record every condition for each developing stage exactly, Kaohsiung City has spent lots of manpower and money on this for seven years, so that the records can be referred to everyone and then improved the existing disadvantages nowadays. This paper will research and summarize on the innovation and the progress of the evaluation in Kaohsiung City Funeral and Interment Service Industry from 2005 to 2011.