近年來國際商業交易行為買賣方付款方式，由過去以信用狀為主流，逐漸被承兌交單(D/A)、付款交單(D/P)、記帳(O/A)等付款方式所取代，其原因不外乎買賣雙方逐漸以供應鏈的方式進行合作，為了降低交易成本、提升價格競爭力所做的改變。央行外匯局統計資料顯示，台灣自1998年至2008年間，出口商收到信用狀的比率從25%降至13%，匯款則反向由71%增加至85%。進口商開發信用狀的比率由42%減至20%，匯款則由52%增加至79%；全球商業模式的改變，使得應收帳款相關業務逐漸受到重視。
行政院經濟建設委員會，在1991年起金融改革措施其中之一是開放國際應收帳款承購業務(International Factoring)，藉以提高對外貿易量並使企業融資管道更加多元。過去銀行業授信業務著重在企業資產負債表的長期投資(如有價證券)或固定資產(如辦公室、廠房等)；近年來轉而以流動資產項下的科目做為評估授信的依據，如存貨、應收帳款等。經濟部於2001年推動的C計畫即是將電子業與金融業做結合，為銀行業導入供應鏈概念，由訂單→購料→交貨驗收→付款等循環中，以企業實質交易所產生的營業現金流量(應收帳款債權)做為授信的評估依據，以滿足買賣雙方在各階段的資金需求，至此國內銀行業者開始重視應收帳款業務發展。
個案銀行在傳統業務極具優勢，客戶基礎紮實，獲利穩定；然，金融市場競爭激烈，傳統業務毛利漸微，個案銀行決然改變傳統業務思維，轉型朝向開發新種金融商品區隔市場，遂進行組織調整，成立應收帳款專案小組，負責創新企業金融核心業務發展產品，並以供應鏈融資為領頭羊，成功為銀行建置應收帳款產品架構及觀念、人才培養及達成跨售行銷綜效。改變可能風險、不改變會有危險，這是個案銀行由上而下一致共識。最後透過此研究，以個案銀行開發供應鏈融資所獲致成效分析，期望達成幾項目的：
1、 個案銀行改變傳統授信模式，著重以實體交易為基礎之金融商品後，如何改變獲利結構，拉高手續費收入比重，並達到跨售行銷綜效。
2、 探討如何藉由與龍頭買方(中心廠)合作開發供應鏈融資，更有效率的拓展客戶(供應商)，並串起鏈與鏈之間聯結的商機。
3、 藉由對本研究的深入訪談與分析，提供銀行業者一個轉型過程的案例，讓業者在往後做業務決策時，能夠有相關議題可供參考。

For the past few years, Documents against Acceptance (D/A), Documents
against Payment (D/P) and Open Account (O/A) hadbecome the major payment
terms and gradually replaced Letter of Credit (L/C), which was the former
mainstream in international trade. This trend resulted from that contracting
partiesdeveloped into supply chain partnership for the sake of strengthening
competitive advantage in cost and price. Due to the change of global business model,
attention paid to Accounts Receivable (AR) business has grown apparently.
“Project C,”which was launched by R.O.C. Ministry of Economic Affairs (MOEA)
in 2001, aimed at introducing the concept of supply chain finance to banking industry
and creating synergy between electronics industry and finance industry. Furthermore,
this project stressed on the cycle of economic activities (i.e., order material
purchasedelivery  payment) and prompted Taiwanese bankers to take the cash
flows from operating activities and creditors’ rights for AR as the major
considerations for lending, which was beneficial to satisfied the financial needs of
contracting parties through different stages.
This study adopted a case study method. Case bank had competitive advantage
at traditional banking business, developed a solidly long-term relationship with
customers and earnedprofitstably.However, under the pressure of fierce competition
among banks, margin derived from traditional banking business shrank substantially,
which forced case bank to change the mindset, adjust market positioning,
conductreorganization, and establish AR team todevelop innovative financial
products. This distinctive team had successfully implemented AR structure in case
bank and created cross-selling synergy. By analyzing the case bank’s experience in
developing supply chain finance system, the author aimed at achieving the following
objectives: (a) to conclude the critical success factors (CSF) about case bank’s fruitful
transformation; (b) to unearth the way of cooperating with manufacture center for
building customer relationship more efficiently; and (c) to establish a reference case
for banking industry.

摘要 ............................................................ I
ABSTRACT ....................................................... II
誌謝 ...........................................................III
目錄 ........................................................... IV
圖目錄 ......................................................... VI
表目錄 .........................................................VII
第壹章 緒論 ..................................................... 1
第一節 研究背景與動機 ............................................ 1
第二節 研究內容與目的 ............................................ 3
第三節 研究範圍與流程 ............................................ 4
第四節 研究限制 .................................................. 6
第貳章 文獻探討 ................................................. 7
第一節 應收帳款承購業務發展及相關理論基礎 ........................ 7
第二節 供應鏈融資相關理論基礎 ................................... 11
第參章 研究方法 ................................................ 13
第一節 研究設計 ................................................. 13
第二節 個案訪談 ................................................. 14
第肆章 產業分析與個案銀行介紹 .................................. 16
第一節 金融業概況分析與發展 ..................................... 16
第二節 個案銀行簡介及業務分析 ................................... 18
V
第伍章 個案分析 ................................................ 27
第一節 個案銀行應收帳款業務發展概況 ............................. 27
第二節 個案銀行供應鏈融資專案組織規劃及策略目標 ................. 32
第三節 結合中心廠開發供應鏈融資專案效益分析 ..................... 39
第四節 未來規劃 ................................................. 42
第陸章 結論與建議 .............................................. 45
第一節 研究結論 ................................................. 45
第二節 研究建議 ................................................. 47
本文註釋 ....................................................... 50
參考文獻 ....................................................... 51