本研究採便利抽樣法抽取與中小型會計師或記帳士事務所有業務往來之企業為對象，採網路問卷與紙本問卷蒐集資料。研究結果顯示事務所關係行銷顯著正向影響其服務品質與關係品質；財務性及社會性兩關係行銷構面對關係品質呈顯著正向影響。此外，服務品質亦顯著正向影響關係品質，進一步分析可知服務品質之反應性、保證性與關懷性三構面對關係品質有顯著正向影響。研究亦發現，關係品質顯著正向影響顧客滿意度，進一步分析發現，服務品質之反應性與保證性構面對於顧客滿意度呈顯著影響。 The lack of resources caused many Taiwanese small and medium enterprises (SMEs) not to employ full-time professional accountants. This research is customer-oriented, focusing on the relationship between quality service, strategic marketing, relationship quality and customer satisfaction, and their impact on accounting firms. It is expected that this research will provide useful management information for accounting firms, and a reference for future studies.This research focused its study subject on SMEs, using random samples among accounting and auditing firms and their customers. Questionnaires were both paper-based and internet-based. The objective of this research is to determine the factors behind customer satisfaction, in hope of providing valuable information for accounting firms regarding quality service in gaining a high competitive edge. Research Result 1 indicated that, relationship marketing has a positive effect on service quality and relationship quality. There is a positive relationship between relationship quality and accounting and social dimensions. Research Result 2 indicated that out of the 5 dimensions of service quality, responsiveness, assurance and empathy are more significant, which have to be enhanced in order to strengthened the relationship quality with customers. Research Result 3 showed that, service quality does not have a positive impact on customer satisfaction; however, relationship quality has a positive effect on customer satisfaction.