近年來,因受到宗教信仰、環保意識、健康養生概念的影響,全球對於素食議題越來越重視。身為素食人口第三大國的台灣,素食餐飲市場競爭激烈,在消費者面臨多樣化的選擇時,餐廳業者須找出主宰顧客價值的主要成因再針對其經營模式訂定競爭策略,使顧客對其產品與服務感到滿意後以提高顧客忠誠度,如此一來才具有競爭優勢。本研究共發放800份問卷(一般蔬食餐廳500份; 結夏蔬食300份),主要抽樣對象為有到過蔬食餐廳的顧客與結夏蔬食的顧客為主。以AMOS結構方程模型分析資料結果顯示,蔬食餐廳所提供的顧客價值對顧客忠誠度有顯著的影響,並且顧客滿意度在顧客價值與顧客忠誠度間存在高度中介效果,此外,發現一般蔬食餐廳的客人比較重視利他價值;而結夏蔬食的顧客則是對享樂價值感受較深,並且擁有較告的顧客滿意度與顧客忠誠度。最後以本研究結果提出的理論與管理意涵作為後續研究蔬食餐廳之顧客價值與顧客忠誠度之研究做為參考。 In recent years, due to the influence of religious beliefs, environmental awareness and the concept of health and wellness, the global issue of vegetarianism has become more and more important. As the country with the third-largest population of vegetarians, it is very competitive in vegetarian restaurant market in Taiwan. Therefore, the restaurant operators have to find out the main reason that dominating customer value in order to attract consumers while they are facing diverse choices.A total of 800 valid samples for the questionnaires were collected (500 from general vegetarian restaurants; 300 from Jiexia vegetarian restaurant). And the main sampling objects are customers who had visited vegetarian restaurants and those in Jiexia vegetarian restaurant. The results revealed by AMOS SEM, and the results of the study show that the customer value provided by the vegetarian restaurants had a significant impact on customer loyalty, and the customer satisfaction have mediating impact on the relationship between customer value and customer loyalty. Besides, we also found that customers from general vegetarian restaurants were more care about the Altruistic value; and the customer from Jiexia vegetarian restaurant had a deeper sense of Hedonic value, and also had greater customer satisfaction and customer loyalty. Finally, the results of this study propose theoretical and management implications, as a reference to the follow-up study of customer value and customer loyalty in vegetarian restaurants.