本研究主要探討有關旅行業界、航空公司主管、航空公司員工三者對航空公司服務品質看法及認知差距等問題。研究結果顯示：1．航空公司主管與員工重要性認知較高的某些服務品質要素，也是旅行業界較重視的項目。2．旅行業從業人員比航空公司主管或員工更強調有關事件處理、航班規劃、機上服務、業務支援等方面的重要性，而對服務品質的滿意度幾乎都低於航空公司主管或員工。3．航空公司服務品質要素經因素分析萃取出七類型因子，旅行業界、航空公司主管、航空公司員工三者之間對部分因素的重要性認知與滿意程度認知分數存在顯著差異。4．航空公司確實經常直接或間接蒐集有關旅行業者需要與期望方面的資訊，但第一線員工向上溝通的組織層級數則有持縮減。5．航空公司對於服務品質評估與管理尚差強人意，其員工在服務品質的傳遞角色上也尚稱稱職。6．旅行業界對航空公司服務品質之評價皆為負值，尤其「反應力因素”評價最低，亦是航空公司主管認同有持加強的部分，應列為航空業界積極改善的首要重點。

The purpose of the study is to investigate the perceived service quality of the airlines among employees of the travel agencies, mangers of the airlines and other employees of the airlines. The major results arc as follows: 1. Some service quality factors had higher perception importance in employees and managers of airlines as well as in employees of travel agencies. 2. Employees of the travel agencies had higher perceived importance scores in incident handling, flight planning, service on plane, and transaction support than managers or employees of the airlines had but their satisfaction was lower. 3. The factor analysis found seven service quality factors and there indeed existed significant differences in perceived importance and satisfaction of some factors among employees in travel agencies, managers in airlines and other employees in airlines. 4. The airlines frequently collect the information about the needs or expectation of the travel agencies directly or indirectly. However, they should shorten the number of hierarchy when the first line workers try to communicate with the higher mangers. 5. The airlines thought their service quality and management were ok and the role of the employees in service quality was ok too. 6. The employees of the travel agencies had negative evaluation to all service quality factors of the airlines.