本研究採用Panizzolo (2008)所提出的QFD模式，其採取企業的綜合評比分數AW為QFD模式評比分數，其中AW為為DI(重要性排序)、BI(市場參考指標)、SI(策略指標)等三者評比分數之乘積。透過個案分析之銀行、B2C廠商、第三方支付業者等，本研究的主要論點如下:
1. 本研究的品質屋可展開為「銀行對第三方支付業者的品質屋」與「銀行對B2C廠商的品質屋」等二層品質屋模式。其中，兩者的關連性為「銀行對第三方支付業者的品質屋」所輸出的AW評比分數，作為專家對B2C廠商的需求評估參考。
2. 本研究的QFD模式的計算模式為「AW=DI*BI*SI」。就本研究的QFD模式而言，SI透過商業創新模式理論所發展的評估面向與專家意見，而BI為根據受評估單位的財務變數面對產業平均水準的相對分數，兩者乘積可以反應受評估單位在價值系統之重要性，作為銀行端信用風險考量因素。DI反應受評估單位對於銀行服務需求重要性排序，其中B2C廠商QFD模式的DI所納入銀行對第三方支付業者的QFD模式AW分數值，理解銀行與第三方支付業者等對於B2C廠商所產生之價值。整體上，QFD模式的AW數值可對照銀行對於價值系統。
3. 對照價值系統，銀行端的兩個品質屋綜合後的附加價值貢獻，可反應銀行對於第三方支付業者的手續費分配模式之修正依據，與B2C廠商服務修正依據，故兩者品質屋可提供銀行管理階層對於銀行獲利端相關因子之修正與評估。

This study adopts thte QFD model in Panizzolo (2008), which adopted the formula of “AW=DI*BI*SI”. In our study, DI stands for the priority of importance, and BI means the market index, and SI means the strategy index. Through the discussion of bank, third-party payment provider, B2C provider in our study, the conclusions are summarized as following.
Firstly, the quality house in this study could be categorized into the quality house between the bank for third-party payment provider and the quality house between the bank for B2C provider. The connection between both quality houses is the score of AW in former’s QFD model which would be the input of DI evaluation in latter’s QFD model.
Secondly, the formula of QFD model in this study is「AW=DI*BI*SI」. The meaning of SI in our QFD model is based on the business innovation model, and BI is based on the relative score compared industrial financial averages.Thus, the multiple of “BI*SI” could be for the evaluation of credit riskin QFD model. With DI standing for the priority of customer’s demand, the AW could the proxy variable for evaluation of value system.
Compared with value system, the value-added of bank could be examined by the two quality houses, and it could be for the adjustment of commison fees of third-party payment provider. Hence, the the conclusion of this study could be for management of bank to correct or adjust the operating strategy.

論文審定書 i
誌謝 ii
中文摘要 iii
Abstract iv
目 錄 v
圖目錄 vii
表目錄 ix
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 3
1.3 研究方法與架構 4
1.4 論文流程 5
第二章 文獻探討 6
2.1 金融服務創新 6
2.2 供應鏈金融 10
2.3 第三方支付 26
2.4 品質機能展開模式 32
2.5 價值系統 39
第三章 研究方法設計 57
3.1 問題陳述與問題研究 57
3.2 資料收集與分析 66
3.3 QFD模式導出 67
3.4 QFD模式與價值系統對應關係 72
3.5 QFD模式評估因子的決定 75
第四章 個案分析 76
4.1 個案銀行的第三方支付服務模式分析 76
4.2 銀行對B2C廠商的QFD模式 80
4.3 銀行對第三方支付業者的QFD模式 85
4.4 模型比較 90
第五章 結論與建議 91
5.1 研究結論 91
5.2 研究建議 92
參考文獻 93
附件一 專家訪談問卷 102
附件二 專家資歷 104

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三、網站資料
1. 台灣經濟新報資料庫。
2. 國際貨幣基金網站。