近年來政府積極開發新南向觀光策略，拓展多元市場以分散風險，不仰賴單一觀光客源，並透過加強市場區隔與國際行銷、簽證放寬等政策，爭取各國旅客來台消費。特別在2020年初發生新冠肺炎後，全球觀光產業均受到嚴重衝擊，在這段等待恢復時間內，觀光業如何檢討企業服務品質，韜光養晦以奠定下一波復甦的競爭力，的確是重要議題。本研究以南向政策中，來台旅客成長率較高的越南旅客為研究對象，針對購物比率最高的特產商品為研究標的，探討旅客購物之服務品質滿意情形與重視程度，研究結果可作為本國觀光業者提升競爭力之依據。本研究選擇4種重要-表現度分析(IPA)模式，包含數據中心(Data-centered)、對角線(Diagonal line)劃分象限、重要-表現度缺口分析(Importance-performance and gap analysis, IPGA)及重要-表現度優先排序(Importance-performance and preference-rankings analysis, IPPRA)等模式，實施旅客問卷數據分析，並篩選需改善項目及其排序。研究結果顯示，傳統數據中心及對角線劃分象限之IPA模式，僅能篩選出問項所屬象限，無法排定改善次序，且座標點過度集中，不易精準辨識其所屬象限。而IPGA及IPRRA模式量測相對之I-P數值，以補強直接量測平均數值之缺點，座標點獲得延伸及放大效果，可提高所屬象限的辨識效果，此兩種模式在實務運用上，具備較高的可利用性。IPPRA模式提供最多優先改善項目，並涵蓋部分IPGA項目，但兩模式之改善排序內容，有較大的差異性，需要更多案例數據去驗證模式之可靠度。利用4種IPA模式篩選出優先改善之項目，並累計各問項被重複篩選之次數，發現「賣場情境」構面的7個問項，共累計有19次為最高，代表此構面之服務品質最需改進，企業應給予最多資源，支持其改進行動；其次是「服務人員」構面的6個問項，共累計11次；最低是「產品體驗」構面的11個問項，共累計8次，顯示此構面表現相對較佳，可檢視其過剩資源，調整分配至其他需提升服務的目標。此結果可提供特產商品經營者改進服務內涵之參考。

In recent years, the government has actively developed the new tourism strategy for the Southeast Asia countries to expand market and diversify risks of single source of tourist. By strengthening market segmentation, international marketing, relaxation of visa and other policies, the government is striving to increase the foreigner tourist’s consumption in Taiwan. Especially after the outbreak of Coronavirus Pandemic in early 2020, the global tourism industry has been severely impacted. During this period of waiting for recovery, how the tourism industry can review the quality of corporate services in order to establish the competitiveness of the next wave of recovery is indeed an important issue. This study focuses on Vietnamese tourists with a higher growth rate of visitors to Taiwan in the Southeast Asia countries, and focuses on the souvenir products with the highest shopping item, and discusses the performance and importance of the service quality of tourists shopping. The research results can be used to enhance the competitiveness of domestic tourism business. In this study, four kinds of IPA models; including Data-centered, Diagonal-line model, Importance-performance and gap analysis (IPGA), and Importance-performance and preference-rankings analysis (IPPRA) models; were used to implement the service quality research for questionnaire data analysis of Vietnamese tourists, and to filter the items to be improved and their priority. The research results show that the traditional Data-centered and Diagonal-line models can only divide quadrants to which the question items, and cannot prioritize the improvement order; moreover, the coordinate points are too concentrated, making it difficult to accurately identify the quadrants to which they belong. The IPGA and IPRRA modes measure the relative performance-importance values to reinforce the shortcomings of direct measurement of the average values. The coordinate point can be extended and enlarged, which can improve the identification effect of the quadrant. Therefore, these two modes have a high level of practical application. The IPPRA model provides the largest quantity of priority improvement items and covers partial items of the IPGA mode. However, the improvement priority ranking of the two models is quite different, and more case data is needed to verify the reliability of these models. We used four types of IPA models to screen out priority improvement items, and accumulated the number of times that each question item has been repeatedly screened. It is found that the "store scenario" perspective with 7 question items obtained a total of 19 times being the highest, which represents the service quality of this perspective needs to be improved the most. And the company should give the most resources to support its improvement actions. In the "service personnel" perspective with 6 questions items is accumulated by 11 times. The lowest accumulation number of priority-improvement is 8 times in the "product experience" perspective, it shows that this aspect has relatively good service performance. Thus, business can check its excess resources and adjust the allocation to other service targets that need to be improved. These results can provide a reference for souvenir operators to improve the service content.