本研究之目的在瞭解幼稚園消費者背景變項及服務品質分類模式及關係，並探究服務品質重要程度與表現程度兩者的關係，進一步利用「重要—表現程度分析法」探討幼稚園服務品質屬性滿意狀況，期望能藉由文獻探討及實證研究結果，為幼稚園經營與行銷提供建議。為達成上述目的，本研究利用問卷調查工作進行資料蒐集，共發出500份問卷，得有效問卷327份後，利用SPSS進行編碼及統計分析工作。最後，進行重要—表現程度分析發現，24個變項中有10個落在第一象限「繼續保持區」，有三個落在第二象限「優先改善區」，另外有10個變項落在第三象限「次要改善區」，有一個變項落在第四象限「過度重視區」。未來園所應加強與母親角色的互動，以提升其對園所的忠誠度；加強各項設備齊全程度，以提高消費者的選擇意向；加強員工危機處理的能力，以增加消費者對該園所的信心；秉持消費者至上，堅持提供最優質的服務；瞭解消費者意願，以滿足消費者真正需求。

The purpose of this study is to explore the concept of service quality matrix in the kindergarten industry. This purpose is accomplished by way of a literature review and a questionnaire survey. This study modified the SERVQUAL model and questionnaire to measure the service quality of the kindergarten industry and offered some suggestions. A critical literature review of first-hand and second-hand data provided fundamental and theoretical guidelines for this study. A questionnaire survey was used to investigate the current situation of and opinions about the kindergarten industry. The survey was conducted with 500 copies issued and with 327 effective copies returned. Finally, the author used SPSS to analyze data. Based on the literature review and the statistical results of the questionnaire, the following conclusions are drawn: Ten questions should be classified as “keep up the good work”; three questions should be classified as “concentrate here”; ten questions should be classified as “low priority”; one question should be classified as “possible overkill”. Suggestions made to the kindergarten industry include increasing interaction with parents, respecting customers, and so forth.