本研究以新北市地政機關推動之「單一窗口服務」為研究對象，探討該制度在實務運作中之服務缺口與治理挑戰。研究動機源於政府推動流程再造與以民為本之治理趨勢下，地政行政在跨單位協作、資訊系統整合及審查標準一致性上仍面臨之瓶頸。本研究採雙軌設計，分別針對地政事務所員工與地政士（高度使用者）進行問卷調查，運用 PZB 服務品質模型結合重要性—表現分析法（IPA），探討不同利害關係人對制度之期待與評價落差。

研究發現顯示，單一窗口制度已具備成熟且穩定之運作基礎，兩類受訪者之滿意度均高於中位數。然而，透過 IPA 象限分析發現，員工端對於「系統穩定性」與「跨部門協作」仍具改進期待；地政士端則聚焦於「反應性」指標，特別是案件審查標準之一致性與資訊揭露之即時性。此外，研究證實角色認知差異與資訊不對稱，係造成服務落差之主因。

本研究依據實證結果，提出四大政策建議：首先，推動流程標準化與複雜案件專案管理，建置實務審查知識庫以穩定行政裁量；其次，強化人力治理，透過情境式模擬演練提升人員專業抗壓性；再者，提升資訊治理與數位工具應用，建議導入數位工具輔助重複性核對作業，釋放專業人力；最後，兼顧服務公平性，建置數位友善介面以縮小數位落差。本研究結果可作為主管機關深化單一窗口制度改革與精進智慧地政服務之參考。

This study examines the "One-Stop Service" in New Taipei City's land administration, focusing on identifying service gaps and governance challenges. Utilizing the SERVQUAL model and Importance-Performance Analysis (IPA), the research evaluates service quality from the dual perspectives of land office employees and land practitioners. Findings indicate that while the system is operationally mature with satisfaction levels exceeding the median, significant gaps remain in role perception and expectations. Specifically, employees prioritize improvements in system stability and cross-departmental collaboration, whereas land practitioners emphasize responsiveness and the consistency of review standards.

To address these findings, the study suggests a multi-faceted approach to policy improvement. It recommends the standardization of processes through the establishment of an administrative review knowledge base for complex cases, alongside the enhancement of human resource governance via situational simulation drills. Furthermore, the study advocates for the integration of digital tools, such as Small AI, to automate repetitive tasks and the development of user-friendly interfaces to ensure service equity. These recommendations provide a practical framework for advancing smart land administration and optimizing governance efficiency.

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