台灣目前信用卡收單機構市場群強環伺，如何維持及增加市佔率、刷卡交易金額及手續費收入為各家信用卡收單機構管理者所極力努力經營與思考的，甚至信用卡收單業務市場將因各家收單機構之競爭而逐漸邁入薄利多銷之行銷型態，紛紛以降低交易手續費率，甚至更低於成本方式承作信用卡特約商店，所以未來的信用卡收單業務市場競爭激烈，豈能無視於服務品質之要求呢！所以必須提升服務品質來維持顧客忠誠度並且吸引新顧客，以增加競爭優勢，提升組織績效。 本研究從公司企業文化與主管領導風格二部份來探討其對員工服務品質的影響，採用問卷方式進行調查，研究樣本為台灣信用卡收單機構從業人員，蒐集取得有效問卷62份，採用SPSS12.0統計軟體進行分析，以驗證本研究所提出之假設，研究結果顯示： 一、不同的企業文化對服務品質具有顯著影響，尤其以支持型文化對服務品質有正向顯著影響。 二、不同的領導風格對服務品質具有顯著影響，尤其以交易型領導對服務品質有正向顯著影響。 三、企業文化與領導風格具有顯著相關，尤其以創新型文化、支持型文化分別與轉換型領導、交易型領導有正向相關。 四、企業文化對領導風格具有顯著影響，尤其以支持型文化對轉換型領導、交易型領導有正向影響。 五、企業文化可透過領導風格的中介，對服務品質產生影響，尤其以支持型文化有顯著影響領導風格，而且透過領導風格，最後影響到服務品質。 Taiwan''s credit card acquirer market is very competitive. Various credit card acquirer managers try hard work and think about how to maintain and increase market share, credit card transaction amount and fee income. Even credit card acquiring business market will gradually entering puerile type of marketing due to the competition of various acquirers, so they have to reduce the transaction fee rate and take orders of the merchants for credit card on the way below cost. The future of credit card acquiring business market is very competitive, so we cannot ignore the service quality requirements! And we must improve service quality to maintain customer loyalty and attract new customers. These actions will increase competitive advantage and enhance organizational performance. This study investigated the impact on the quality of service of employees from the two parts of the corporate culture and leadership style. We study it on the way of questionnaire survey. The study sample is the practitioners in the credit card acquirer of Taiwan. 62 valid questionnaires were collected and we analyze it using statistical software SPSS12.0 to verify the assumptions made in this study. The results of study show: 1.Different corporate culture has a significant impact on the service quality, especially supportive culture has a positive impact on service quality. 2.Different leadership styles have a significant impact on the service quality, especially the transactional leadership has a positive impact on service quality. 3.The corporations'' culture and leadership style has significant correlation, particularly the innovative culture and the supportive culture were positively associated with the transformational leadership and the transactional leadership. 4.The corporate culture has a significant impact on leadership style, especially the supportive culture has a positive effect on the transformational leadership and the transactional leadership. 5.The corporate culture can have the impact on the quality of service through the intermediary of the leadership style. Especially the supportive culture have a significant impact on leadership style and it will finally have the impact on the quality of service.