隨著全球化趨勢之興起，許多企業紛紛運用「併購」之方式提升競爭優勢，以因應競爭愈來愈激烈之產業環境。2002年，台灣正式公布「企業併購法」，使得國內企業在運用併購策略上有了更詳盡之法規可以遵循，進而帶動了國內企業併購活動之蓬勃發展。元大金控係以證券投資服務為主體而發展之金融控股公司，亦是金融監督管理委員會點名最積極投入打亞洲盃的金控之一，2015年8月元大金控宣布併購大眾銀行，合併後由子公司元大銀行為存續公司。本研究為元大金控併購大眾銀行之個案研究，併購各階段皆會衍生出問題，當中人力資源的整合格外困難，兩家公司的人力資源制度與規範有所不同，將增加整併的難度，元大金控過去雖有多次併購的經驗，但從未有過處理工會的經驗，加上本次併購案，併購方在面對被併方底下有強勢工會在運作時，讓併購案變為更加複雜，不僅讓併購成本大幅增加亦讓整合成功與否的不確定性大為提升。本文透過哈佛管理個案方式進行案例的探討，資源互補，共識，左右開弓和組織承諾及等議題。期望藉由本文個案的探討學習，讓未來者得以從中啟發不同思考面向，增加企業經營能力及決策執行效度。

Following the increasing trend of globalization, many corporate entities have begun using the “merger” to increase their competitiveness in order to face the increased challenges of a highly competitive corporate environment. In 2002 Taiwan formally introduced “corporate merger legislation”, giving local corporations a legal framework with which to engage in merger strategies, resulting in many such mergers being carried out in Taiwan. After completing the acquisitions and mergers of Ta Chong bank in August 2015, the company not only remains the leading position in the securities market but also further strengthens its banking business. This is a case study on merger and acquisition(M ＆ A) of Yuanta financial holdings and Ta Chong bank. Moreover, successful integration and the implementation of human resources are inseparable, thus when the authorities making decisions on integration and execution, should be carefully take people into consideration, no matter in the organizational structure, retention, policy, communication mode, negotiation strategy, and corporate culture, human resources manager should have a complete plan and to develop supporting measures to cope with a variety of challenges. A Harvard case study is adopted in this research to discuss complementary resources, consensus, ambidexterity, and organizational commitment. This case study could exert a profound influence on the environment, society, and social mass. Through the exploration of the case study in this article, we hope that people can find inspiration from different perspectives in order to increase enterprise operating abilities and executive validity.

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