台灣是海島型經濟，對外貿易是經濟成長的主要動力，而銀行是企業進出口貿易金流的主要清算管道，掌握外貿企業的外匯業務，對銀行而言，即可賺取手續費收入、匯兌收益及存放款的利息收入，有助提升整體收益。
本研究分析目前台灣銀行業外匯進出口業務之現況，並探究影響銀行外匯進出口業務量之因素，希望能提供銀行業對提升外匯業務收益及市佔率所做各項措施之建議與參考，以提升銀行競爭力及經營績效。
本研究先做外在環境分析，再依據資源基礎理論的觀點做銀行內部分析，從中找出關鍵成功因素。本研究選用產業或事業專家分析法來確認關鍵成功因素，訪談對象為外匯工作資歷至少十年以上之銀行外匯專家。
綜合各專家的意見，銀行外匯進出口業務的關鍵成功因素前三項依序為：客製化能力、專業能力及適當之銀行制度及政策。以客製化能力最為重要，但是此能力的基礎在於專業能力，並須與適當之銀行制度及政策相配合，所以三者缺一不可。

As an island-type economy, foreign trade is the main driving force of economic growth for Taiwan. Bank is the major settlement channel of cash flow for international enterprises. By engaging in trade finance, banks can increase their total earnings through the collection of transaction fees, exchange gains and interest income.
This research examines the current status of trade finance for Taiwanese banks. It also explores the factors affecting trade volumes for trade finance. We hope to provide constructive suggestions for the banks to increase foreign exchange earnings and market share, thereby strengthening their competitiveness and operating performance.
This thesis first analyzes external environment. It then adopts a resource-based view to investigate the bank’s internal operation and identify the critical success factors, which are further confirmed by trade specialists having at least ten years of practical trade experience.
Our investigation reveals that the top three critical success factors for trade finance are customized capability, professional competence and appropriate banking systems and policies. The capability to customize is the most important. Nonetheless, this capability is based on professional competence. It is also closely linked to appropriate banking systems and policies. Therefore, all three factors are indispensable to ensure the success of trade finance.

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21. 中央銀行http://www.cbc.gov.tw
22. 中華民國統計資訊網http://www.stat.gov.tw
23. 行政院主計處http://www.dgbas.gov.tw
24. 行政院金融監督管理委員會銀行局http://www.banking.gov.tw
25. 行政院經濟建設委員會http://www.cepd.gov.tw
26. 兆豐國際商業銀行https://www.megabank.com.tw
27. 財政部http://www.mof.gov.tw
28. 國際貿易局經貿資訊網http://cweb.trade.gov.tw
29. 經濟部中小企業處http://www.moeasmea.gov.tw
30. 經濟部統計處http://2k3dmz2.moea.gov.tw