企業授信之利息收入一直以來皆為銀行的主要獲利來源，尤其在資金浮濫和雙卡 危機爆發之時，消費金融業務的緊縮，更使得企業授信業務為各銀行所重視，因此目 前各銀行無不積極戮力拓展該項業務。如何保有目前往來的客戶，並與其建立長久 的往來關係，便是今日所有銀行的重點。本研究欲提出一個適合銀行與其中小企業授 信戶關係品質的模式，經文獻探討後，歸納出關係結合為衡量交易雙方關係的整合程 度，是關係品質的重要構念，而信任及關係承諾則為關係品質的重要衡量因素，另外 再針對金融業特性，採用會影響客戶繼續往來意願的轉換成本及替代方案吸引力二個 因素為干擾變項，且納入企業成立時間、與主要授信銀行往來時間、授信金額比率、 利率主導權程度、近二年營業額成長率等作為控制變數，以探討彼此的關係。 研究結果發現銀行關係結合會正向影響中小企業授信戶的信任與關係承諾。轉換 成本認知的高低，對銀行關係結合與中小企業授信戶信任的影響無任何效果，但會對 銀行關係結合與中小企業授信戶關係承諾的影響產生強化效果。而企業認為替代方案 吸引力愈高時，對銀行關係結合與中小企業授信戶信任及關係承諾的影響會產生弱化 效果。

The increasing number of banks in Taiwan and more intense competition among them make it one of the important goals for banks to firmly retain current clients and with them to establish long-term cooperation relationships. Recently, a variety of banks endeavor to use procedure fees, instead of the long-existent corporate-credit based interest income, as main sources of profit. However, it is corporate credit that underlies all transactions because only with credit business can the banks bring in practices such as deposit, foreign exchange, insurance and financing. Moreover, problems with oversupply funds, credit/cash card crisis, and personal finance business shrinkage even lead banks to again underscore the importance of corporate credit business. Therefore, this study, founded on corporate credit, is to propose a relationship quality model suitable for banks and SME(Small and Medium Enterprise) customers. Literary review divulges that relationship bond, a crucial concept in relationship quality, is a measurement of the extent of integration of transaction parties, while trust and relationship commitment are critical in the evaluation of relationship quality. As such, considering specific financial characteristics, two factors, switching costs and alternative attractiveness, were employed as interfering variables that influence the willingness of customers to continue relationship with banks. Meanwhile, other control variables, namely enterprise establishment time, transaction history with major banks, credit ratio, domination over interest rate and revenue growth rate in the last two years, etc., were also taken into account to investigate the mutual relationship This study aimed at SMEs having credit business with banks and fitting the standard enacted by Ministry of Economic Affairs. A total of 300 questionnaires were dispatched to those who conducted credit business with the top ten loan-balance banks for SMEs as of the end of October 2006, which statistical data were sourced from Banking Bureau, Financial Supervisory Commission. 223 questionnaires were collected, among them 211 valid and analyzed by hierarchical regression analysis to test the hypothesis in this study. The result suggests that bank relationship bond proportionally influence customer trust and relationship commitment with banks. Perceived switching costs impose no impact on the relation between bank relationship bond and trust of SMEs, but strengthen the link between bank relationship bond and relationship commitment of them. The connection of bank relationship bond to trust and relationship commitment of customers will be weakened when alternative is more attractive.