Based on the extended stakeholder theory and the balanced score card model, establishing the dimension of influencing factors of service quality, and using monitoring data of pension service development of 17 cities in Shandong province from 2010 to 2016,the paper makes an empirical analysis of factors influencing service quality of pension service institutions by using the principal component and multiple regression method. The results show that the impact of population characteristic factor of the elderly group on service quality of pension service institutions ranks first,the impact of employees' quality of pension service institutions and government's commitment ranks the second,and the impact of capability to pay of the elderly people and commitment of pension service institutions ranks the last. The influence of these three factors presents dominant regional differences. According to the analysis results, this paper puts forward some suggestions such as adjusting fiscal expenditure structure,increasing revenues of the eld-erly people and improving the quality of employees.%基于拓展的利益相关者理论和平衡积分卡模型,建立养老服务质量影响因素指标维度,利用2010-2016年山东省17地市养老服务发展监测数据,运用主成分与多元回归分析方法对影响养老服务机构服务质量的诸多因素进行实证分析.结果显示,老年群体人口特征因子对养老服务机构服务质量影响效用最高,养老服务机构从业人员素质与政府投入因子次之,老年人支付能力与养老服务机构投入因子最低,三种因子的影响效用均存在显性地区性差异.文章提出调整财政支出结构、增加老年人群收入、提高从业人员素质等策略.
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