中小企業與銀行往來以融資需求為主要考量，對於以利潤導向的外商銀行，基於風險考量與收益性，並不重視拓展中小企業客戶。在總體經濟環境不利的因素下，花旗銀行以一家外商銀行在台分行，不以融資的手段來吸引客戶，不削價競爭以爭取客戶，無分行據點的通路優勢，卻能在中小企業金融服務的範疇中創造出驚人的績效，值得本國銀行業的重視。 本研究主要是探討中小企業為何要與花旗銀行在台分行往來，中小企業如何能成為花旗銀行在台分行企業金融事業群近年來成長的主要動力。針對花旗銀行客戶進行問卷調查，探討花旗銀行拓展中小企業客戶之關鍵因素，問卷主體概分為外商銀行之基本認知、銀行服務之需求分析及花旗銀行之競爭優勢等三部分。 本研究實證如下： 一、 資金需求是中小企業客戶的重要議題，但針對經營良好或有成長潛力的中小企業客戶而言，銀行能否配合客戶的持續成長茁壯而提供對應的產品服務，才是客戶選擇銀行的重點。 二、 中小企業客戶普遍認為外商銀行的海外據點較多，有能力提供較好的外匯服務，特別是兩岸三地的金流服務；外商銀行的規模較大，與外商銀行往來較有安全感。 三、 花旗銀行提供的產品服務能滿足客戶的業務需求，交易處理速度迅速且正確。花旗銀行業務人員受過良好的訓練且具有金融專業知識，友善具有親和力；電話客服人員能幫助客戶處理各種服務需求。 四、 花旗銀行在台灣是外商銀行的第一品牌，與其他銀行比較下，品牌形象是比較優秀。 『關鍵詞彙』中小企業、花旗銀行、品牌形象 / To seek credit extension is the main purpose for SME (Small and Medium Enterprises) to have relationship with banks. In view of such credit extension implies higher risk-exposure with lower profits, most of profit-oriented foreign banks in Taiwan have not paid much attention on local SME business. However, even under such of a weak macroeconomic environment, Citibank Taipei, as a branch of foreign bank in Taiwan possessing no advantage over distribution channel, has gained huge profit from it SME business without providing low-margin credit extension / throat-cutting pricing. It is worth for our local banks to study from Citibank’s strategy. This study is going to analyze the reasons why local SMEs are willing to have relationship with Citibank Taipei and how SME business has become the main dynamic of the growth of Citibank Taipei’s corporate business. A questionnaire survey was conducted to Citibank SME customers to evaluate the key elements of the success. The questionnaire consists of three major parts: 1. Perception on foreign banks 2. Analysis for banking service 3. The competitive advantages of Citibank. The results of this study are followed: 1.The credit extension is essential to SMEs. For well-operated or high growth potential SMEs, a bank's ability to accompany the growth of the customers and provide the products/services meeting customers' goals will be more important considerations. 2.SMEs believe that foreign banks have great overseas branch network and able to provide better foreign exchange services, especially when conducting Taiwan-China related business. In addition, foreign banks usually have greater business scales and thus can provide sufficient financial security. 3.Citibank has provided sufficient banking services which are able to satisfy customers' needs with fast transaction speed and accuracy. Citibank also has well-trained staffs who are friendly and professional. Its phone service operators are able to handle customer service needs. 4.Citibank is the leading brand of foreign banks in Taiwan. Comparing with other banks, its brand image is considered superior. “Key words”: SME, Citibank, brand image.