在台灣深厚的宗教文化中,到財神廟祈福求財已是不可或缺的途徑之一,近幾年台中廣天宮 財神開基祖廟,在台灣整個廟宇之中更是扮演了舉足輕重之角色,所以提供信徒優質的環境和服務品質更顯重要,因此本專業實務以台中廣天宮 財神開基祖廟為探討對象。本專業實務以問卷調查法探討台中廣天宮 財神開基祖廟之改善方向,問卷設計以台中廣天宮的有形性與服務品質做為探討基礎,再以SERVQUAL量表的五大構面做為問卷設計之主要架構,進行為期約兩個月的問卷蒐集,共蒐集118份樣本,並且使用敘述性統計分析、因素分析、信度分析、t檢定、ANOVA與結構方程式模型進行分析。經統計分析後顯示信徒對於台中廣天宮 財神開基祖廟的廁所環境以及線上報名流程較不滿意,因此針對各項統計結果以及需要改進之部份提供台中廣天宮做為參考改善之方向,建議除了優化線上報名服務品質之外,也建議規劃改善公共廁所整體環境,提供信徒更優質的環境與服務品質來維持信徒之忠誠度,讓台中廣天宮 財神開基祖廟的香火傳萬里、信徒滿天下。 In Taiwan’s profound religion culture, praying to the God of Wealth for the fortune is one of the indispensable ways. In recent years, Taichang Guang Tian Temple has played a pivotal role in Taiwan’s temple ethos, so providing high-quality environment and service for believers is very important, thus, this professional practice issue will be focused on Taichang Guang Tian Temple.This professional practice will adopt the questionnaire survey method to consider the directions of improvement for Taichang Guang Tian Temple. The questionnaire design is based on both equipment quality and service quality of Taichang Guang Tian Temple. Five aspects of the SERVQUAL scale are used as the questionnaire structures, and the length of questionnaire collection is about two months. With the final 118 samples, the analyses are done by descriptive statistical analysis, factor analysis, reliability analysis, t test, ANOVA and structural equation model analysis. It is found that believers are not satisfied with the toilet environment and also the online registration process still needs to improve. The results can provide Taichang Guang Tian Temple for future operation reference. It is recommended that in order to maintain the loyalty of believers and spread Taichang Guang Tian Temple’s reputation, optimizing the quality of online registration services and the overall environment of public toilets are the urgent priorities.