目前全球經貿環境變化、交易習慣改變，出現了廠商對應收帳款的資金融通、風險移轉和管理的需求。另一方面，銀行在傳統授信業務萎縮、存放款利差縮小、獲利減少的情況下，必須積極研發新種替代業務以增進獲利。 緣此，應收帳款承購業務成為目前國際金融市場發展快速、需求量最高的金融服務項目之ㄧ。我國政府亦於1994年金融改革時開放銀行承作應收帳款承購業務，並成為銀行競相投入之新種業務。 本研究以台灣地區本國商業銀行經營應收帳款承購業務的發展現況，來探討銀行競爭策略之形成，目的是希望透過個案銀行的使命陳述，進行其內部環境要素評估及外部環境要素評估，歸納出策略形成之重要相關因素，據以制訂其競爭策略。本研究採取探索性的個案研究法，透過國內外相關文獻分析和次級資料的蒐集，經由本研究之探討，歸納結論如下： 一、在企業使命陳述下，內部環境評估要素及外部環境評估要素為競爭策略形成之重要考量因素。就個案銀行而言，內部環境評估要素為其重要的無形資產，根據分析後個案銀行最大的優勢為專業團隊、創新服務優勢，個案銀行應善用優勢以達成公司經營目標。 二、本研究在個案銀行之使命陳述下，分析評估其內部環境、外部產業競爭環境及總體環境，歸納出其競爭策略形成要素圖，當個案銀行綜合考量三大環境之各要素重點，將有助於其策略形成，可作為銀行特定競爭策略制定與修正之參考。 三、綜合內部環境、外部環境及總體環境的評估，歸納個案銀行之競爭策略為積極創新、科技服務，進而達成銀行之使命。 關鍵字:應收帳款;應收帳款承購;策略形成 With the change of global trading environment and trading practice, Factoring services have been needed for the purpose of funding, hedging and risk management. Furthermore, banks’ profit margin has been shrinking due to reduce of traditional banking loan industry and interest margin. Banks shall aggressively create new business module to increase profit margin. In recent years, Factoring became one the fastest developing and prevalent financial services products in the global financial market. Factoring banking services was launched and permitted by government''s financial reform in 1994 and became the most popular financial service. This study concentrates on the current Factoring development of Local Commercial Bank in Taiwan with emphasis on the relationship between business strategy formulation factors and strategies so as to assess the internal environmental factors and external environmental factors through the mission statement of the target company; and thus summarizes the critical factors related to the strategy formulation, thereby initiating business strategies and presenting the findings to the commercial bank factoring services providers. Making use of the explosive case study method, this study has studied the related archives comprehensively, and collected secondary data extensively with findings as follows: 1. With the business mission statement, the internal environmental assessment factors and external environmental assessment factors are crucial for business strategy formulation. As to the target company, the most valuable competence of internal environmental is the professional teamwork and innovations, which is the main strength to achieve the goals of the target company. 2. With the mission statement, this study has assessed the internal and external competitive environment of the target company together with the macro-environmental factors so as to summarize the business strategy formulation factor diagram. The three environmental key factors are sufficient for the target company to formulate its business strategies so as to initiate and modify its specific business strategies. 3. After internal environmental assessment, industrial environmental assessment and macro-environmental assessment, the target company’s competition strategy is develop innovation actively and high-tech services, which will make the target company achieve its mission.
