近年來台灣民宿業蓬勃速發展，已成為國人休閒遊憩規劃時的重要選項；然而由於民宿業的服務品質參差不齊，導致顧客抱怨的情況也時有所聞。鑑於民宿對地方觀光產業發展的重要性已日益增加，如何發展一套有效的評估模式，藉以探討民宿顧客對民宿服務的評價與滿意度，已成為民宿經營管理及相關遊憩規劃的重要課題。基於此，本研究以民宿使用者為研究對象，透過問卷調查與結構方程式的研究方法，探討民宿業的服務屬性、關係品質與消費者之行為意圖間的關係。經由調查分析，本研究發現服務屬性中的互動品質、特質相似、實體環境對民宿使用者的知覺績效卓越有顯著的正向影響，而民宿顧客對於民宿服務之績效卓越的知覺程度也會影響到雙方的關係品質；此外，本研究也發現，關係品質在服務屬性與行為意圖間扮演著中介變項的角色，其會正向的影響到顧客的行為意圖。最後，基於實證分析結果，本研究提出對於民宿經營管理的建議，以供相關決策的參考。

The recent rapid development of bed and breakfasts (B&Bs) in Taiwan has provided an important accommodation option for Taiwanese people when planning recreational activities. However, the varying quality of B&B services has resulted in numerous customer complaints. Since B&Bs have an increasingly significant influence on the development of local tourism industries, how should we develop an effective assessment model to examine B&B users' evaluations and satisfaction of services has become a crucial issue in B&B management and related recreational planning. In view of the importance of the issue, this study attempts to explore the relationships among" B&B service attributes," "relationship quality, "and consumers' "behavioral intentions" by using questionnaire survey and structural equation modeling (SEM) method to study the cognition of B&B users. The result shows that factors of service attributes including "interaction quality," "characteristic similarity," and "physical environments" have significant positive influence on B&B users' "perceived performance excellence", and that the degree of "performance excellence" perceived by B&B users will also influence the "relationship quality" between the B&B service providers and B&B users. In addition, it is found that "relationship quality" has positive influences on the "behavioral intentions" of the B&B consumers and that" relationship quality "serves as a mediate variable between "service attributes" and customers' "behavioral intentions."Finally, based on the empirical findings, this paper provides suggestions to B&B management in order to as a reference for related decision-making.