為利益關係人(Stakeholder)創造財富，一直是營利事業最終的目標，併購(Mergers and Acquisitions )對於公司影響重大，此行為包含了縝密的規劃、多方的協調、龐大的資金、組織的重整等，如此重大的決策與行動，涉及甚廣。近幾年，台灣有不少企業選擇以併購的方式來快速強化自身競爭力，達成增加獲利成長、擴大市場經濟規模與永續經營的目標。 因此，本研究採企業實務個案分析(case study method)，以個案公司併購W廠及S廠為研究對象，透過對個案公司企業文化背景與薪酬策略方針，分析個案公司兩次併購過程的人力資源制度之變化調整，探討廠區員工留任意願的因素和個案公司併購後實施之留才對策對員工留任之影響，預計針對個案公司併購之W廠員工(晶圓二廠)及S廠員工(晶圓三廠)進行資料收集，依據調查資料比對個案公司年報指標達成率進行彙整分析，進而提供個案公司未來相關人力資源策略的修正及留才政策規劃之參考與建議，減少人員流失率及縮短組織執行併購後恢復正常營運的時程，進而提高企業營收。本研究可以做為半導體產業執行併購計畫之參考。;Creating fortune for stakeholders is always the ultimate goal of profit-oriented business. Mergers and Acquisitions significantly influence the companies. The act includes meticulous plans, negotiation among the parties, enormous capital, organizational reorganization, etc. Such significant decision-making and action is associated with great number of affairs. In recent years, in Taiwan, many enterprises accelerate the reinforcement of competitiveness by Mergers and Acquisitions in order to increase profits, expand market economy scale and accomplish the goal of sustainable operation. Hence, this study adopts case study method of enterprises and treats case company with Factory W and S of Mergers and Acquisitions as the subject and through business culture background and salary strategy, this study analyzes the change and adjustment of human resource system in two times of Mergers and Acquisitions of case company and explores factors of employee retention in the factories and impact of retention measure of case company after Mergers and Acquisitions on employee retention. This study will collect data of employees in Factory W (Fab 2) and Factory S (Fab 3) upon Mergers and Acquisitions of case company and according to data investigated, it compares and analyzes conversion rate of annual report indicators to serve as reference and propose suggestions for future modification of human resource strategy and employee retention policy planning of case company, reduce the loss of employees and the time to return to normal operation after Mergers and Acquisitions and thus enhance the business profits. This study can be the reference for semiconductor industry when implementing projects of Mergers and Acquisitions.
