有鑑於社會角色理論暗示著性別角色不同將使男性與女性乘客對於市區公車的偏好之間可能有相當程度的差異性存在，本研究旨在分析市區公車服務品質衡量模式在男女乘客之間的衡量恆等性。本研究先以競爭模式的概念搭配複核效度樣本的方法，以確認有效的市區公車服務品質衡量模式架構。其次，進一步透過結構方程模式進行不同性別乘客之多群體測量恆等性分析檢定。檢定結果支持任維廉與胡凱傑所提出的市區公車服務品質知覺理論結構具有4因素：「與乘客互動」、「有形服務設備」、「服務提供便利性」與「營運支援管理」。且此因素結構不論是對男性乘客或女性乘客而言皆適用。研究亦發現男女乘客是以相同的態度和起始點來評量市區公車業者的服務品質表現。本研究並濃縮和精簡出一份14題通過性別測量恆等性考驗的市區公車服務品質量表，以作為往後其他研究和評量市區公車業者服務品質時之參考。

Since social role theory implies that different gender roles prompt male and female passengers to express different preferences on city bus evaluations, this research mainly focuses on assessing the measurement invariance of city bus service quality models between male and female passengers. This research firstly adopts a competitive model concept incorporated with a cross-validation sample method to evaluate and select the best theoretical framework of city bus service quality models. Secondly, LISREL is adopted to assess the measurement invariance of city bus service quality models between male and female passengers. The empirical result supports the theoretical structure proposed by Jen and Hu (2001) which indicates that there are four factors in the city bus service quality scale. ＂interaction with passengers＂, ＂tangible service equipment ＂, ＂handiness of service＂ and ＂operating management support ＂. The empirical results also indicate that male and female passengers evaluate city bus service with the same attitude and initial point. Finally, a condensed fourteen-item short version of the city bus service quality scale with measurement invariance between male and female passengers is proposed by this research and can be used as a reference for further research and for evaluating city bus service quality.