本研究目的旨在探討服務補救與顧客價值之間的關係，並進一步探索其內部結構的關係，與服務失誤歸因所扮演的調節變數關係。吾人透過具有高信度與效度之量表，以問卷訪談方式蒐集樣本資料。透過典型相關分析結果發現，功能價值主要受到服務補救之補償構面的影響，而情感價值主要受到服務補救之溝通、解釋構面的影響。再者，社會價值主要受到服務補救之有形性構面的影響，而嘗新價值主要受到服務補救之回饋構面的影響。最後，情境價值主要受到服務補救之授權構面的影響。在調節變數部分，在服務失誤嚴重性愈大時，各種服務補救對顧客價值的影響無顯著差異；在服務失誤可歸因於企業時，服務補救之溝通、解釋構面對顧客價值有顯著影響。實務上，本研究建議管理者可以採用最佳化投資於攸關的服務補救構面進行價值提昇策略，以提昇相對應的顧客價值。最後，本研究主要貢獻在於針對六個服務補救構面與五種顧客價值之間，提供一個新的「結構化」關係模型。

The purpose of this work is to elucidate how service recovery and customer value are related, and explores the internal composition and modulation effect of this relationship. Samples were collected using the questionnaire, which had been assessed the quality of our measurement efforts by investigating reliability and validity. Using canonical correlation analysis we found that, functional value found to be affected by atonement of service recovery, whereas emotional value is influenced by communication and explanation of service recovery. Furthermore, social value found to be affected by tangibles of service recovery. Exactly epistemic value is affected by feedback of service recovery, whereas conditional value is affected by and empowerment of service recovery. For future research, other external cues may influence perception of customer value with extrinsic information should be discussed. In practice, hotel managers can hone the relevant service recovery dimensions and optimize investments to increase customer value. Finally, this study provides a new shape of the