摘要 企業購併已成為台灣21世紀最熱門的風潮,是台灣企業提升競爭力、擴大市佔率、提高獲利及全球化佈局的重要策略,也讓台灣企業有機會成為國際新巨人。但購併涉及的層面相當複雜,像是財務、租稅、法律、會計等專業問題,可謂一套跨領域的專家工程。本研究的決策支援系統應用人工智慧的技術,為一套專家系統,將真正專家的知識及意見轉換至電腦中,在「模式庫」中,採用剩餘現金流量分析法和經濟利潤分析法對購併目標的財務面進行分析;在「法則庫」中利用if…then…的推導模式,尋求下一步的決策行動,並提供購併相關的法令;在「個案庫」中,詳細敘述數個購併案例,以幫助企業經理人及相關人員在面臨購併的問題時能經由電腦資訊系統提供輔助,作出正確的選擇、提升購併決策的品質,並且迅速的累積經驗及降低付出的時間及成本。經本系統運作、測試及評估,確實能利用購併決策支援系統有效地解決購併問題,並且能迅速地提供決策者確實的決策建議。希冀本文可以增加財務、會計與資訊、科技間跨領域的研究成果。
Abstract As we enter into the 21st century, the number of corporate mergers and acquisition pushing to a new level for the purpose of extending the economic scope, expending the market share and reducing the operation cost.。 Because of the complexity of mergers and acquisition problems, this paper intends to present a knowledge-based architecture that incorporates the function of case base, heuristic base and rule base as a tool for managers in the decision-making problems on Internet. Managers can use “Free Cash Flow Calculation ”and “Economic Profit Calculation ”methods to evaluate the value of the corporation in mergers and acquisition problems in heuristics base;searching relevant laws in rule base and relevant cases in case base. The system can be efficiently used to help managers resolve mergers and acquisition problems.