One of the emerging research trends in recreation and park management was the comparative studies between different cultures. The review of literature however provided limited references in this context. The purpose of this study was to compare customer service cross-culturally at two recreation and park settings, i.e., Taiwan Huisun National Forest Recreation Area and Hong Kong Pok Fu Lam Country Park. We used on-site survey for data collection and overall, 767 and 702 usable questionnaires were obtained from Taiwan Huisun National Forest Recreation Area and Hong Kong Pok Fu Lam Country Park, respectively. The results revealed that visitors perceived different level of service quality between settings. We found Huisun visitors tended to perceive higher service quality than Hong Kong Pok Fu Lam visitors. The findings had implication for recreation and park management. Discussion of the findings and research implications were also suggested.當代遊憩與公園管理的新興研究趨勢之一即為不同文化之間的比較研究，但是與此相關的參考文獻卻還處於缺乏的狀態。本研究的目的是比較兩個戶外遊憩區如台灣惠蓀林場及香港薄扶林郊野公園之跨文化遊客服務品質之比較。整體而言，我們採用現地抽樣調查的方式收集數據，分別從台灣惠蓀林場及香港薄扶林郊野公園蒐得767份及702份的有效問卷。研究結果顯示兩地遊客具有不同程度的服務品質知覺差異，我們發現惠蓀林場的遊客比薄扶林郊野公園的遊客具有較高的服務品質知覺。而這發現於遊憩與公園管理上極具意義，因此針對此結果加以討論分析後，將提出後續建議以供經營管理單位參考
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