國際觀光旅館基層服務人員位於旅館與顧客之間的接觸介面，員工服務態度在服務過程中扮演關鍵角色；「有滿意的員工才有滿意的顧客」為組織經營致勝的關鍵，惟有建立員工正確的工作價值觀，並透過管理實務，創造員工的工作滿意，才能讓員工爲組織績效目標而努力。鑒於上述實務推論之於旅館業之重要性，以及文獻上對此議題的探討尚屬於探索階段，本研究以國際觀光旅館業為研究對象，探討員工的工作價值觀與工作滿意，是否影響顧客知覺的服務品質。資料蒐集上以創新地分別以質性與量化兩種方式進行：質性方面，藉由員工的抽樣個案深度訪談，彙整員工的工作價值與工作滿意；在量化方面的資料，則藉由消費者問卷調查，了解顧客知覺的服務品質。而後，整合質性與量化分析結果，驗證本研究推論之研究模式，並發展研究命題。依本研究發展之命題，提出工作價值、工作滿意對於服務品質均具有正向影響，其中，員工的目的價值（工作價值）較手段價值（工作價值）更會影響其顧客感受到的滿意之服務品質，而員工的內在滿意（工作滿意）較外在滿意（工作滿意）更會影響其顧客感受到的滿意之服務品質。依上述結論，本研究提出管理實務意涵，包括公司應強化員工工作價值教育與訓練、建立實質的工作滿意激勵制度，以有效提升正面的工作價值、工作滿意，贏得顧客對於服務品質的滿意。

First-line employees of international tourist hotels stand on the contact interface of hotel and customers and their service attitudes play a critical role during the service process. Satisfactory employee can make satisfactory customers. Only by establishing positive employees' work values and enhancing their job satisfactions, the company can inspire its employees to make best of their efforts for corporate goals. In addition to the importance of this relevant issue to corporate operation, it is still on the exploratory phase in the academic research. Hence this study focuses on the international tourist hotels to investigate the impact of work values and job satisfaction of employees on customer perceived service quality. Data collection was done innovatively by both qualitative and quantitative way. In the qualitative data, in-depth interviews of employees were conducted to summarize work values and job satisfaction of employees. In the qualitative data, consumer questionnaire survey was conducted to understand customer perceived service quality. The analytical results were then combined to verify the research model proposed in this study and to develop related propositions. The research findings reveal that work values and job satisfaction of employees have positive impacts on customer perceived service quality. Besides, employee's end values (work values) have more significant impacts than means values (work values) on customer perceived service quality, and employee's intrinsic satisfaction (job satisfaction) have more significant impacts than extrinsic satisfaction (job satisfaction) on customer perceived service quality. Based on these findings, some practical implications were proposed in this study. The company should reinforce employee's training on work values and establish effective motivation system for job satisfaction. By these, it is expected that the company can enhance employees' positive work values and win the customer satisfaction for service quality.