近年來，隨著科技的進步及消費者意識抬頭，企業經營邏輯從過去的產品主導邏輯演化為以服務為主的服務主導邏輯，顧客參與企業流程共創價值的角色也越來越重要。因此，本研究以台灣地區之消費者為研究對象，以服務創新與顧客參與為基礎，探討美容SPA服務創新對消費者知覺價值與知覺風險之影響。
本研究以採取非隨機抽樣中的便利抽樣，並以社群網站等分享連結發放方式給受測者進行問卷填答，共計回收306份問卷，有效問卷回收率100%。本研究資料分析以SPSS 22.0統計軟體進行實證並驗證本研究所提出各項假說。本研究結果顯示：(1) 顧客參與對服務創新具有正向顯著影響。(2) 服務創新對知覺價值具有正向影響。(3) 服務創新對知覺風險具有負向影響。(4) 知覺風險對知覺價值具有負向影響。本研究依據研究發現提出相關實務建議及管理意涵。

In recent years, with the advancement of technology and consumer awareness, Business logic has evolved from the previous product-oriented the rise of consumer awareness, business logic has evolved from the previous product-oriented logic to service-oriented service- oriented logic, and the role of customers in co-creating value in corporate processes has become more and more important. Therefore, this research takes consumers in Taiwan as the research object, based on service innovation and customer participation, and explores the impact of beauty SPA service innovation on consumers' perceived value and perceived risk.
In this study, convenience sampling in non-random sampling was adopted, and questionnaires were filled out by the testees by sharing links on social websites and other methods. A total of 306 questionnaires were returned, and the effective questionnaire recovery rate was 100%. The data analysis of this research uses SPSS 22.0 statistical software to empirically verify the hypotheses put forward by this research. The study found that: (1) Customer participation has a positive impact on service innovation. (2) Service innovation has a positive impact on perceived value. (3) Service innovation has a negative impact on perceived risk. (4) Perceived risk has a negative impact on perceived value. Based on the research findings, this research puts forward relevant practical suggestions and management implications.

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網路資料
1、謝寶煖(2006)。決定樣本大小，圖資電子報第33期。
2、國際SPA協會台灣分會。
2、佐登妮絲SPA專業保養品官網。
3、斯朵利美研SPA官網。
4、彭村梅美容養生SPA官網。
5、SWITER 詩威特官網。
6、CHLITINA克麗緹娜官網。
7、詩薇思專業美容SPA官網。
8、瑞兒曼經典美容連鎖SPA官網。
9、東森自然美SPA官網。
10、葛洛莉SPA美學官網。
11、SOCIE 施舒雅美容世官網。