關於企業併購所涉及的議題層面極廣,因此本文藉由文獻回顧,以了解企業併購的發展與模式,以及其流程與重要項目。其後再列舉不同的台灣企業併購案例來探討企業併購時的關鍵因素以及相關議題為何。案例部份則包括了,合併案:東元-聲寶案、遠傳-和信案;分割案:華碩-和碩案;收購案:遨睿-國巨案;跨國併購案:聯發科-F晨星案等。並討論其中架構、程序、財會、租稅、法規、公司治理等相關事項,皆為台灣企業欲進行併購行為時,當局者的所應重視與考量的課題。
The issues involved in enterprise merge and acquisition are very wide. This article would review the related literature in order to understand and model the development of merge and acquisition, as well as its process and important project. Then discuss about the key factors and related topics with different cases of enterprise merge and acquisition happened in Taiwan.