人資盡職調查對併購決策影響之研究 ─以XXX併購案為例

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Please use this identifier to cite or link to this item: https://ir.lib.ncu.edu.tw/handle/987654321/97933

Title:	人資盡職調查對併購決策影響之研究 ─以XXX併購案為例
Authors:	藍少鍔;LAN, SHAO-E
Contributors:	高階主管企管碩士班
Keywords:	盡職調查;人資盡職調查;商業九宮格;風險意見;風險管理;Due Diligence;Human Resource Due Diligence (HDD);Business Model Canvas;Risk Opinion;Risk Management
Date:	2025-05-20
Issue Date:	2025-10-17 12:09:56 (UTC+8)
Publisher:	國立中央大學
Abstract:	盡職調查是現下商業併購的主要工具及手法之一，其調查結果極可能重大影響決策者判斷，故盡職調查過程中，能挖掘出的訊息若能達到專業且真實呈現，越能體現盡職調查的成果。而盡職調查的主流範疇層面甚廣，企業不見得能長期備置所有層面的專業人才，以致可能需要仰賴臨時性及專案性的外部專家協助，但外部專家畢竟不是內部人員，對於內部具體情況無法全盤洞悉，故可能使得進行盡職調查的呈現成果有所減損，進而可能造成決策者誤判而影響最終決策。盡職調查中的人資盡職調查，是盡職調查中最能被其他調查模塊引用與勾稽及連動，如能對於被調查方的人力資源狀態善盡調查，能讓諸多調查模塊人員掌握各模塊關鍵人員、薪酬對價、人力布局狀態等重要酌參資訊。人資盡職調查除了對外部單位或組織進行調查，亦能做為自身組織的人力狀態健檢與盤點，故本文以一宗實例的人資盡職調查過程作為呈現，除了期望能減少對外部專家的依賴，更能在遇到商業評估或併購時作為人資盡職調查的行動參考。 ;Due diligence is one of the principal tools in contemporary mergers and acquisitions, and the findings derived from such investigations may significantly influence the judgement of decision-makers. Accordingly, the more professionally executed and factually accurate the due diligence process is, the more effectively it reflects the true value of the investigation. The scope of due diligence is broad and multifaceted; companies may not consistently retain in-house experts across all relevant areas, thereby necessitating reliance on external specialists on a temporary or project basis. However, as external experts are not part of the internal structure, they may lack full insight into the organisation’s specific circumstances. This limitation could compromise the quality of the due diligence findings, potentially leading to misjudgements by decision-makers and adversely affecting final decisions. Within the broader due diligence framework, human resources due diligence (HDD) is particularly valuable as it can be referenced and cross-linked with multiple other investigative modules. A thorough examination of the target’s human resources status can provide essential reference information—such as key personnel across functions, remuneration structures, and workforce deployment—which is of considerable utility to investigators in other modules.
Appears in Collections:	[Executive MBA] Electronic Thesis & Dissertation

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