台灣金融改革之後，本土銀行面對金融業全球化競爭，亟需尋求有效保留優質客戶之方法，以保護並擴大經營利基。本土銀行行銷策略中，關係行銷是項重要的行銷方式；在關係行銷中，商業友誼則是一種重要的關係形式。
本研究意圖了解中小企業與往來銀行之間，是否受商業友誼所影響，同時亦探討中小企業財務決策者的內外控人格傾向，是否干擾商業友誼對往來銀行的忠誠度，經由文獻的引用及邏輯的推理，本研究推論在商業友誼與銀行忠誠度關聯性之間，內外控人格特質可能是一個干擾變項。
本研究採問卷調查法，以中小企業財務人員為訪問對象，總計發放547份問卷，實際回收問卷343份，扣除因填寫漏答、勾選答案不合理狀況等無效問卷51份，計有效問卷共292份。
研究結果發現，商業友誼與往來銀行忠誠度呈顯著正向關係。而有關干擾變項，研究亦顯示，中小企業財務決策者之內外控人格特質對於商業友誼與往來銀行忠誠度具有顯著負向干擾關係。
Since the financial reform in Taiwan, local banks have been in need of effective ways to keep high-quality clients so as to protect and enlarge their business niche to survive in globalized competition. In the marketing strategies of local banks, relationship marketing plays an important role, and commercial friendship is one of the important forms of relationship.
The purpose of this study is to understand whether the relationships between small and medium enterprises (SMEs) and their correspondent banks are affected by their commercial friendships. And whether the internal-external locus of control of the SMEs financial decision makers interferes with their loyalty to correspondent banks. Based on references and logical reasoning, this study suggests that the internal-external locus of control may be an intervening variable in the relationship between commercial friendship and loyalty to banks.
This study was conducted through a questionnaire survey targeting financial staffs in SMEs. In total, 547 questionnaires were distributed and 343 were returned. By eliminating 51 invalid questionnaires in which answers were incomplete or obviously unreasonable, there were 292 valid questionnaires in total.
This research discovered that, the commercial friendship and the loyalty to banks have significant positive correlation. It also discovered that, the internal-external locus of control of the SMEs financial decision makers has extreme significant negative intervening effect to the relationship between the commercial friendship and the loyalty to correspondent banks.
