本文舔針對國內商業銀行籌設海外分支機構的過程中，歸納出重要的決策標的;並依個案研究所得，發展出決策相闊的命題，以供進一步架構理論模式o除此之外，並依據研究結果，夢做一決策程序，以供國內業者參考o
由推衍之相關命題，可獲致下列結果:
1圈內商業銀行設立海外據點，除經濟性目標之達成外，亦負有政府政策性目標之 考量。
2.目前設立地晶主要集中於國際金融中心，此擷地品亦多為國內商業銀行之顧客所
在地o
3.經營業務項目以貿易融資之相關業務為主，其他國際金融工具之操作涉入尚低o
4.在經營環境分析土，海外拓展經驗較豐宮之銀行較完整且i恥、;此外，國家或政 治風險都不屬環境分析項目。
5.在組織型態土，若當地法令許可，則傾向於直接設立分行o
6.目前設立海外分支機構之效益評估，不以獲利回收為唯一指標，非經濟效益之實現亦為評估之要項o

Througn case analyses of major commercial banks' establishment of their overseas affiliates， the paper derives critical hypotheses regarding their decision-making process. Arranged by major steps in the decision-making process， these hypotheses are: (i) there are also political or govermental policy considerations in establishing overseas affiliates besides economic motives; (ii) major targeting sites are located at international financial centers where also resides principal clients of commercial banks in Taiwan; (iii) trade financing is the major scope of business， whereas involvement in operating international financial instrument are minimal; (iv)banks with more overseas experiences perform environmental analysis more comprehansive; (v )branch is the preferred type of organization for overseas affliates; (vi)in addition to financial returns， non-economic benefits are estimated in the cost-benefit analysis. Based on rationality of the decision-making process and relativism of systems approach， the author formulates an improved framawork of decision-making process to facilitate commercial banks in establishing overseas affliates.