本文探討台灣銀行業進入東南亞國家的因素，著重於從理論假設到實證研究，先以跨國銀行理論作為框架提出假設，接著利用實證方法來分析追隨客戶的動機可否充分解釋台灣銀行業的擴張行為？又或者是折衷理論之解釋較為全面？最後對於實證結果進行分析，研究發現：追隨客戶、地主國國家的經濟發展、地主國的融資及母行本身的條件是影響台灣銀行業者跨國經營的主要因素。 / This paper analyze the determinants of the overseas physical presences of Taiwanese banks in Southeast Asia. We focus on the process of from theoretical hypotheses to empirical studies. First, we propose hypotheses based on the theory framework of multinational bank, and then, the multiple regression models are adopted and we investigate whether the “follow-the-client’’ hypothesis is held？Or can the test results in views of eclectic theory explain Taiwanese banks’ behavior more comprehensively. The results of this paper are as follows: following their customers, the host countries’ economy, the host countries’ financing market, and the parent banks’ specific qualities are the main factors affecting the number of presences Taiwanese banks in Southeast Asia.