資金是企業的活水，確保資金的靈活運轉是企業成功的重要因素。我國中小企業占企業總家數高達約98％，是台灣經濟發展的主要力量，但由於規模小、資訊不對稱、財務報表透明度偏低，取得外部融資之管道遠較大型企業少，以致限制其發展。
公司因資本結構不同，將產生不同的公司價值；處於不同的企業生命週期，資金取得之策略亦有所不同。以中小企業而言，融資管道仍以銀行授信為主。本研究以個案銀行從事授信業務之行員作為問卷調查對象，並對該銀行授信審查部門的主管進行深度訪談，以增加研究深度，以補足問卷不足的部分，期能真正瞭解銀行實務上辦理中小企業融資業務時的考量因素。
本研究除為中小企業檢視本身的特性及資金籌措方式外，並瞭解銀行融資考量因素且善用政府政策，以順利取得資金，為中小企業尋找最佳融資對策，提升中小企業營運績效與競爭力。

Working capital is essential to an enterprise. Ensuring flexibility of working capital is one of the most important factors for business success. Small and medium enterprises (SMEs) accounted for 98% of all enterprises in Taiwan which has become a major power for the economic development of Taiwan. The development of SMEs are restricted to the small size, information asymmetry and low transparency of financial statements. SMEs have difficulties in obtaining external financing than large enterprises.
Different capital structure makes different company value, the strategy of obtaining funds would be different even in different business life cycle. Nowadays the bank credit loan is the main approach to reach funds for SMEs financing. In this study, we took staffs who work at the loan department of the selected bank for questionnaire survey and also interviewed with the supervisors of the department of credit management to increase the depth of this study and make up what is less in the questionnaire. We look forward to understanding what banks concern with SMEs financing business.
In this study, not only to examine SMEs itself character and financing method in the bank's point of view but also by understanding bank financing policy and using government policy for SMEs to reach the funds successfully. And we can find the best strategy for SMEs financing to improve their performance and competitiveness.

第一章 緒論 1
第一節 研究動機與背景 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討 6
第一節 我國中小企業定義及概況 6
第二節 企業融資理論 8
第三節 授信理論 12
第四節 中小企業融資困難因素之探討 20
第三章 研究方法 22
第一節 研究設計 22
第二節 問卷設計及內容 23
第三節 問卷資料分析方法 26
第四節 銀行授信主管深度訪談對象的選擇 28
第五節 研究流程 29
第四章 中小企業融資影響因素之分析 30
第一節 個案銀行簡介 30
第二節 個案銀行辦理中小企業融資現況 31
第三節 回收問卷基本資料分析 32
第四節 個案銀行授信主管深度訪談 53
第五章 結論與建議 57
第一節 研究結論 57
第二節 研究建議 59
參考文獻 62
問卷 67

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