授信業務是銀行的主要業務之一，是一種具有風險的業務，雖然逾期放款之發生實在難免，但如何將授信風險降至最低程度，乃為金融機構所追求的最高目標，而以知識為組織架構的金融服務業，往往是靠前輩的指導或員工間相互學習而獲得知識。本研究將從中小企業銀行授信人員的角度，以動機因素、組織文化及脈絡因素探究知識分享對授信品質之影響。本研究以中小企業銀行授信人員為研究對象，總計發出500份電子問卷、20份紙本問卷，回收有效樣本為108份，針對此樣本以因素分析、信度分析後，最後採用迴歸分析等統計方法進行資料分析驗證。經實證分析後發現以下結果：(一) 動機因素可正向影響授信品質。(二) 組織文化可正向影響授信品質。(三)脈絡因素可正向影響授信品質。找出其中關聯所在後，期能喚起銀行業者重視非財務比率分析對授信品質之重要性，以提供銀行業參考。 Loan is one of the main business of banks, and is a kind of business risk. Although overdue loans is inevitable, how to minimize credit risk has been the highest goal of financial institutions. Gaining knowledge often relies on the guidance from seniors or on learning learn from coworkers. The study is from the perspective of bank staff to discuess and find out how knowledge sharing affecting the loan quality by motivational factors, organizational culture and network factors.This study takes bank credit officer as study subjects. Totally 500 electronic and 20 paper copies of questionnaires were issued, 108 valid questionnaires returned, Targeting on this sample, data analysis is verified through factor analysis, reliability analysis, and regression analysis methods. As a result, the empirical analysis indicates that: (1) The motivation factors affect loan quality positively. (2) The organizational culture affect loan quality positively. (3) The network factors affect loan quality positively.After finding out the correlation between loan quality and the three factors above to draw banking’s attention on the importance of loan quality for reference.