This paper aims to provide a further contribution to the evolution of the relationship between the system “enterprise” and its over-financial, superordinate level (L + 1) system, in view of the risk-return ratio and taking into account the innovative methods of capitalization of the enterprises. To reach this goal, an inductive methodology has been applied with a focus on literature review. The originality of this paper lies in addressing the issue from a managerial point of view, providing in this way a further contribution. However, the empirical validation of the conceptual model proposed affects the work, thus it lays the basis for future investigations through a quantitative analysis of the bank-enterprise relationship from the view point of enterprise itself, according to the innovative regulation issued by the Basel Committee.