研究結果發現：1.依Johnson & Grayson(1998)提出的決定服務品質因素，結果顯示客戶最重視的是「服務感受」、「專業知識」二構面。2. 客戶最滿意的是「服務感受」、「專業知識」二構面。3.萬泰銀行企業金融客戶對於各服務屬性的重視程度與滿意程度大部份具有顯著差異。4.依據重視程度-績效水準分析來看，萬泰銀行在十一個服務項目評價具有競爭優勢，有五項需要積極改善，列為次要改善的有九項，資源錯置的有一項。 As lifestyles of the general public are changing with the growing economy and varying environment of market competitions, the pursuit of high quality services has become the most prominent trend in consumption while service quality is increasingly vital to operations of banks. If banks focus on service qualities that are different from customer perceptions, or the services delivered are not what customers had expected, a service quality gap will then occur and result in customer dissatisfaction and customer attrition. The purpose of this research is to study corporate customers’ perceptions and expectations of service quality delivered by banks so as to evaluate the management and standards of service quality of banks. By using convenience sampling, a total of 152 questionnaires were completed by and collected from the corporate customers who are in a financing relation with Corporate Banking Center of Cosmos Bank in Taipei area. The research findings are as follows: 1. Based on Johnson & Grayson’s (1998) research on determining factors of service quality, the two dimensions that Cosmos Bank’s customers are most concerned with are “satisfaction of previous interactions” and “service provider expertise.” 2. The customers are most satisfied with “satisfaction with previous interactions” and “service provider expertise.” 3. With respect to most of the service attributes, marked differences were found between the degree of importance and the degree of satisfaction perceived by the corporate customers of Cosmos Bank. 4. The importance-performance analysis shows that 11 service items delivered by Cosmos Bank are considered having competitive advantages, five requiring intensive improvement, nine in need of minor improvement, and only one listed as resource distortion.