由於兩岸經貿政策的逐漸開放，目前已有部分台資銀行陸續登陸，各銀行目前皆積極拓展大陸金融市場以求得先機。而授信業務為銀行最重要業務且因大陸地區授信利差遠高於台灣地區，若能順利掌握先機，各銀行的金融版圖必定重新劃分。本研究使用決策實驗室分析法（DEMATEL）找出台資銀行業在進行對大陸地區台商企業授信中影響授信業務的重要因子並找出各因子間之因果關係與重要性。研究結果發現「有無擔保品」、「放款額度大小」及「借款戶因素」為影響大陸地區授信業務前三項重要因素。「政治風險」在整體衡量指標中最為顯著且為影響其他指標的重要媒介。故建議台資銀行於大陸地區台商企業授信時應先考量「有無擔保品」、「放款額度大小」及「借款戶因素」等因素。而台灣與大陸政府應更積極協商並於平等互惠原則的架構下加速建立兩岸金融交流的相關制度，將政治干預減到最低進而減少兩岸政治風險。

Economic policy across the Taiwan Strait is opening up. At present, some Taiwan-funded banks development in China. Banks are now actively expanding in China's financial markets. The credit business is the most important business of bank. Because the credit spread of China is higher than Taiwan. This study uses DEMATEL investigate Taiwan enterprises credit an important factor affecting credit business and identify the causal relationship and importance between each factor. The results found that ＂collateral＂, ＂lending＂ and ＂loans＂ to influence the China credit business. ＂Political risk＂ is most significant. It is suggested that Taiwan-funded banks in China should first consider the credit ＂collateral＂, ＂lending＂ and ＂loans＂. The government of Taiwan and China should be more actively consulted and in mutually beneficiary basis to establish cross-strait financial exchange system.