一般來說百貨公司會提供較佳品質的商品，因此消費者進入百貨公司購買商品除會因有較優質的商品外，也會感受到較優質的環境與服務水準，國內百貨公司也因彼此的競爭，而能提供更佳的服務品質。臺灣服務業創造的產值及就業機會，實質上是已進入以發展服務業為主的國家，本研究首先嘗試以連鎖百貨公司建構一套兼具客觀性與周延性的服務品質稽核表，再經過多位經過訓練的大三學生進行第一階段的實地稽核訪查，第一階段結果出來後先修正不適合的題項，再由五位已執行多次稽核實務的學生進行第二階段的比對稽核訪查，最後確認、比較與分析最佳的一家百貨公司其勝出的因素，研究結果對稽核程序的建立與百貨業服務品質的改善，具有客觀的方向的指引，稽核結果亦有助於提升百貨業的服務品質。

Generally, department stores will provide better quality goods. Consumers buy goods in the department store, in addition of a relatively high-quality goods, they will also compare of the quality of the environment and high standard of service. It causes each other's domestic department stores competition, and to provide better quality service. Taiwan's service industry output value and job creation, in essence, has been a developed country in a service-based. In this study, we try to construct a chain of department stores of both objectivity and circumspect service quality audit table, and then after many juniors students trained to conduct the first phase of the audit. The results came out the first phase, we modified improper questions, and then five well trained students with many times auditing experience performed the second phase of compare audit the best department store with other two department stores. The results of this research may enhance service quality with the objective orientation guidelines, and help the department store to improve service quality.