提升市區公車服務品質一直是備受矚目的重點，如何讓業者在有限資源限制下，從眾多服務品質屬性中找出值得且能夠改善的屬性著手，進而擬定改善策略，是值得探討的課題。本研究以Kano 模式、重要度績效分析與目標困難度所建構之三維模式，探討市區公車服務品質屬性排序的改善策略，並以台北市區公車為例蒐集資料。透過統合指標 (Alliance Index) 的分析，結果顯示「以安全的車輛提供服務」為優先改善的首位，其次為「等車時間不會太久」，而「駕駛員行駛車輛平穩、技術良好」則為第三優先改善屬性。統合指標整合了一個全面性的決策依據，進而提供一個是否該進行改善的策略。最後，本研究依據分析結果提出管理意涵的討論，以及後續研究的建議。

Improving the quality of city bus services is always a very important issue for public transportation managers. How to make the city bus operators to find out the priority of service quality attributes under the limited resource and to achieve the improvement strategy is worth discussing. This study explores the improvement strategy of city bus service quality via a three-dimensional model that is based on Kano’s model, importance-performance analysis and goal difficulty. This study took Taipei City Bus as an example for data collection. Through the analysis of Alliance Index, the research result showed that “providing services with safe bus” ranks first in priority improvement. The second is “the waiting time will not be too long”, and the third is “the driver is running smoothly and has good technology.” The Alliance Index generates a comprehensive information and offers a strategy for quality improvement. Finally, this study provides some managerial implications according to our results and suggestions for the future research.