有鑑於目前尚缺乏一套從了解乘客的實際感受品出發點之衡量大眾運輸服務品質的量表與方法，因此，本研究參考並修改Parasuraman, Zeithmal與Berry三位學者發展服務品質量表「SERVQUAL」的步驟，建構一個系統化的三階段大眾運輸業服務品質量表發展程序，並以台北市公車服務系統為例，利用此三階段程序發展公車服務品質評估量表。此一量表具有四個服務品質構函、二十題問項，構面因素分別為：與乘客互動、有形服務設備、著運管理支援、服務提供便利性。經過分析，確認此量表的確具有良好的信度與效度。最後針對所建構之三階段量表發展程序，及公車服務品質量表對政府機關與黨者在管理應用上的意涵進行討論。

In order to realize the passengers’ perceptions and expectations of the service quality the managers of transit businesses and government agencies attempt to seek an adequate scale to correctly measure the service quality of mass transit. This study developed a“three-age” procedure to elicit the proper items and built a service quality scale of mass transit. We applied this procedure on the city bus in Taipei. The service quality scale of city bus contains 4 dimensions and 20 items. These 4 dimensions are “interaction with passengers”, “tangible service equipment”, “handiness of service” and “operating management support”. After using Cronbach a and construct validity analysis, we proved the reliability and validity of this scale. Finally, we discussed the implications of this three-stage procedure and the bus service quality scale.