臺灣博碩士論文加值系統

自工業革命後的兩百多年來，船堅砲利的西方國家隨著積極拓展並佔領全球
各地有用資源的心態下，對其所佔領地區施行殖民主義，在這樣長達兩百多年的
時代背景下，西方國家民眾在與其它國家民眾對比中，也常常產生了自我優越的
心態。雖然在第一、第二次世界大戰之後，各個被殖民國陸續脫離西方國家的統
治，獨立建國，但即使時至今日，我們偶爾也會發現白人優越的種族主義情節。
台灣過去幾十年來的經濟發展突飛猛進，歷經亞洲四小龍的榮景，並創造出
聞名國際的台灣經濟奇蹟，將國際貿易發展到世界各地。雖然多為代工生意，但
還是孕育出不少優良的全球品牌企業。
本案例主要研究方向在於，當台灣優秀的全球企業在品牌經營拓展過程中，
隨著全球佈局的推廣，在適當的時機，遇到合適的優秀西方公司時，如雙方在各
方面的佈局及未來發展有高度互補性及需求，此時購併西方企業自然會成為實現
台灣企業全球推展的手段之一。
經過詳細審慎的財務及法律條文的審查後，順利完成購併的初步法律手續，
接著在深度整合的過程中，可能發生優秀的西方公司在被來自東方的台灣企業併
購後產生不良的心態轉換，常容易造成合併之後的數年，還是不易順利整合，最
後的併購成效便難以實現。在如此的情況下，台灣企業往全球業務的推進常會因
此緩慢下來，甚至衰退。
本論文的重點在於當台灣品牌企業併購西方公司後的數年內，如何能使併入
的西方公司員工能順利接受台灣企業文化，達到一加一大於二的原始目標之研究。

After Industrial Revolution, the powerful western countries had occupied many
valuable regions and countries aggressively as colonialism. It stands more than two
hundred years. Due to this history, the western people are more easily to show up their
proud and feel outstanding comparing with others. After World War I and II, the colony
was independent country by country. There were couple decades passed, but we still
hear racism happened due to this scenario.
The economic in Taiwan grew fast in past couple decades, and won the award as
Four Asia Tigers with Korea, Hong Kong and Singapore together. Via this glory, there
are many Taiwan’s companies developed business in the world. Even most of them are
OEM business, there are some outstanding companies have good global branding
business.
In the developing stage of the outstanding Taiwan branding company, she might be
found good western company. Considering empower global business development, she
will consider acquisition if both companies are more fit. This study is focus on this
condition.
The process will move to high integration after successful acquisition process
based on serious financial and legal review. At this moment, we found the issue that the
employees from western company are hardly to merge into Taiwan’s due to their proud
history. This influences the continued growth slowly, even decline.
This thesis focus on how to reach the original growth after merging western
company into Taiwan’s, through Chinese culture influence seriously.

中文摘要............................................................................................................................i
英文摘要...........................................................................................................................ii
誌 謝................................................................................................................................iii
目錄..................................................................................................................................iv
表目錄..............................................................................................................................vi
圖目錄.............................................................................................................................vii
一、 緒論...................................................................................................................1
1.1 研究動機與目的................................................................................................1
1.2 研究範圍............................................................................................................1
1.3 研究流程與方法................................................................................................1
二、 文獻回顧...........................................................................................................3
2.1 跨國併購.............................................................................................................3
2.1.1 跨國併購定義.......................................................................................... 3
2.1.2 併購類型.................................................................................................. 3
2.1.3 併購階段.................................................................................................. 4
2.1.4 企業併購需注意的問題.......................................................................... 5
2.2 SWOT 分析理論 ................................................................................................6
2.2.1 SWOT 分析理論貣源 ............................................................................. 6
2.2.2 SWOT 分析理論意義 ............................................................................. 6
2.3 跨文化管理........................................................................................................7
2.3.1 跨文化管理定義..................................................................................... 7
2.3.2 跨文化管理之方法................................................................................. 7
三、 案例研究：研華併購美國 B+B 公司.............................................................8
3.1 走向工業電腦世界第一的研華發展背景.........................................................8
3.2 研華工業聯網事業單位發展進程...................................................................10
3.2.1 第一階段 初步佈局―與 Moxa 失之交臂 ....................................... 10
3.2.2 第二階段 重選標的―智翔科技....................................................... 11
3.2.3 第三階段 橫向佈局―跨出台灣....................................................... 11
3.3 美國工業網通公司 B+B 發展概況............................................................... 11
3.3.1 B+B 公司簡介.................................................................................... 11
3.3.2 B+B 專注的應用市場........................................................................ 12
3.3.3 B+B 的處境........................................................................................ 13
3.4 研華工業網通事業部與 B+B 之整合優勢..................................................14
3.4.1 雙方產品、市場之互補性................................................................. 14
3.4.2 整合後的新事業體............................................................................. 15
3.5 整合過程至今情況...........................................................................................17
3.5.1 東西方員工的工作習慣與價值認定的差異..................................... 17
3.5.2 原有期待的業務互補，疊加效果未發生......................................... 17
3.5.3 原有技術團隊對未來的不確定性..................................................... 18
四、 案例討論與回想.............................................................................................19
4.1 案例討論與回想 一.........................................................................................19
4.2 案例討論與回想 二.........................................................................................20
4.3 案例討論與回想 三.........................................................................................20
4.4 案例討論與回想 四.........................................................................................21
五、 結論.................................................................................................................22
參考文獻.........................................................................................................................23

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