近年來，公共服務的管理本質已然不變，觀察過去政府服務品質的相關研究，均引用企業服務品質概念陳述公務部門提昇服務品質的應然路徑，此舉將造成研究者對政府服務品質的認知落差，本研究日的在闡釋政府再造理論中的顧客導向之服務理念，並試圖以西方各國經驗為基石，建構適用於我國的顧客導向衡量概念，進而構築優質的顧客導向之服務傳遞系統。　　據此，本文將從企業服務品質理論出發，從顧客需求觀點思考政府服務品質的實質內涵，並引介西方國家政府機關實施顧客導向與品質管理的運作經驗，討論我國基層行政機關提昇服務品質的可行作法。　　最後，經由理論面與實務面的探究，本文嘗試提出基層行政機關服務品質之衡量構面一「品質關懷衡量構面」（QualityCARE），期望此一初始性概念的呈現可提供後續實證研究的基礎。

　　The nature of management in the public services has substantially changed in the past few years. This research aims to explore how customer-oriented public services can be best designed and managed. Based on the literature and the experience of westem countries, this study specifically evaluates the feasibility of quality management for public services in Taiwan, as well as the establishment of public services content and delivery.　　The research findings reveal five dimensions and relevant factors of content and delivery for public services, named QualityCARE. The service content includes a single dimension called Quality Assurance. Another four dimensions-Concern, AccessibiIity, Responsiveness and Environment-are categorized in the service delivery process. Hopefully, these findings can serve as the foundation for future empirical studies.