本文主要探討顧客滿意度與借款成本之間的關聯性。由過去研究中可以得知高顧客滿意度可提高顧客忠誠度、回購率及公司獲利，對公司有正面的影響。且可降低客訴、減少成本，也對提升公司價值有幫助。本研究由2005年至2009年期間在Loan Pricing Corporation DealScan資料庫中有收錄銀行貸款資料的上市公司中選出最終樣本921筆貸款合約進行分析。以研究顧客滿意度對於銀行評估違約風險時的各項衡量指標的影響。由實證結果可看出，顧客滿意度與銀行借款成本間確實存在關聯。當顧客滿意度越高，貸款利差就會越少。另外，本研究將所有樣本公司分為獲利波動性較低與獲利波動性較高的公司兩組進行分析。得知在獲利波動性高的組別中，顧客滿意度對於貸款利差的作用更為明顯。

This study examine the Relationship of Customer satisfaction and bank loan contracting. From past research, it can be known that high customer satisfaction can increase customer loyalty, repurchase rate and company profitability, and have a positive impact on the company. And it can reduce customer complaints, reduce costs, and also help enhance the company's value. In this study, the final sample of 921 loan contracts was selected for analysis from the listed companies with bank loan information in the Loan Pricing Corporation DealScan database from 2005 to 2009. To study the impact of customer satisfaction on the various measurement indicators used by banks to assess default risk. The empirical results show that the Relationship of Customer satisfaction and bank loan contracting. The higher the customer satisfaction, the smaller the loan spread. In addition, this study divides all sample companies into two groups of companies with lower profit volatility and higher profit volatility for analysis. It can be seen that that in the group with high profit volatility, customer satisfaction has a more obvious effect on loan spreads.

一、中文文獻
甘哲禕，2016，顧客滿意度與銀行貸款，國立成功大學會計學研究所碩士論文。
劉明德，2004，顧客滿意度與營運績效之連結，企業管理學報，第61期，頁73-98.
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