本研究針對台灣銀行業在企業金融業務上所面臨企業違約倒帳之信用風險，以訪談方式訪問國內三家商業銀行企業金融之信用風險管理部門主管。訪談主題內容包含銀行企業金融之組織架構與流程、信用風險管理單位人員之績效考核以及公司對於重大風險控管之觀點。
訪談結果︰顯示上述三家銀行在企業金融組織架構、人員配置和績效考核上之設計或有所差異，但在重大風險方面重複提到關於台灣地區企業授信放款市場之規模受限、成長力道不足以及授信融資之產業有過度集中之現象。
此外，本研究亦提出銀行業有逐漸走向以業績成長、擴大資產規模為目標之經營導向而不只是以利潤成長為主要方向之風險隱憂，對此本研究強調落實信用風險管理之重要性以及銀行業未來應發展之可行方向。

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中文文獻:
1. 行政院金融監督管理委員會(2007，銀行風險管理實務範本-信用風險管理分論及案例彙編)。