併購為目前國內外流行的議題與企業經營的策略。成功的併購是企業能夠採行有效的資源管理措施，在各個環節上相互配合，才能達到併購一加一大於二的綜效。綜效意指善用資訊科技，為併購雙方架構出完善的溝通管道與創造獲利的可能性。因此，在併購企業中資訊整合將扮演極為重要的角色。然而，併購會增添資訊整合的複雜度，在資訊整合過程中秏時越長，對併購企業預期綜效產生的負面影響也越大，獲得綜效的可能性將更低。
因此，本研究主要目的是提出企業併購環境下之資訊系統整合自製與委外的決策模式，協助併購企業中的高階主管，對資訊系統整合自製與委外的決策做出理想的判斷。本研究首先依據併購企業的綜效與成功關鍵因素，將資訊系統整合的需求進行歸類，再由文獻分析彙整出在企業併購環境下資訊系統整合自製或委外應考慮之構面與評估效標，進而建立併購企業資訊系統整合自製與委外的決策模式。本研究亦經由個案公司的資訊系統整合三個案例來說明如何應用本研究所建立的決策模式來輔助自製或委外決策的制訂。

Merger and Acquisition (M＆A) is a widely-asdopted and efficient strategy of enterprise management both in Taiwan and abroad nowadays. A successful M&A is that an enterprise is able to takes an effective approach or method in order to well coordinate the information technology (IT) resources existed in both parties, so the expected synergy of the combined enterprise will be achieved. The so-called expected synergy is to make an excellent use of IT so that the enterprise can well establish sound communication channels and further create the profitability for both parties. Therefore, information system integration plays a significant role in a combined enterprise. However, a M&A activity often increases a greater deal of complexities in information system integration. Moreover, the more time the information system integration takes, the greater the negative impacts on the desired synergy. Likewise, the possibility of the synergy effect will inevitably decreases in the mean time.
The main purpose of this study is to help the high level managers be able to make more ideal decision on the self-built or outsourcing of the information system integration for a combined enterprise. In this study, firstly, the demands of information system integration are classified according to the desired synergy and critical success factors of the information system integration. Secondly, the categories and factors that requir to be considered for the information system integration of a combined enterprise are prosed based on the literature study. Finally, an self-built or outsourcing decision model of information system integration in the combined enterprise is proposed. This study also conducted three empirical case studies in the case company to illustrate how the proposed decision model help make objective decision on the self-built or outsourcing of information system integration.

一、中文部分
[1]江東陽，「企業購併過程資訊系統重整之研究—以調適性結構化理論為基礎」，碩士論文，雲林科技大學 ，民國九十四年。
[2]余尚武、江玉柏，「影響企業併購成敗之因素與策略探討」，經濟情勢暨評論，民國八十七年，第四卷第二期。
[3]吳安妮，「台灣企業併購動機之實證研究」，管理評論，民國八十一年。
[4]吳琮璠，「會計資訊系統與電腦審計」，台北：智勝文化，民國九十三年。
[5]李田樹（譯），Dennis C. Carey等/著，「合併與收購(Mergers and Acquisitions)」，台北：天下文化，民國九十一年。
[6]李春南，「電信產業購併策略之研究」，碩士論文，政治大學，民國九十年。
[7]李瑞瑜，「企業併購策略及其相關法律規範之研究」，碩士論文，東吳大學，民國八十一年。
[8]張福成，「企業併購之個案研究」，碩士論文，台灣大學，民國八十九年。
[9]劉紹樑，「我國併購法治的蛻變與前瞻」，理律法律事務所，取自http://www.epoch.org.tw/pdf/seminar_2003_05_03.pdf
[10]許李瑋，「我國銀行業購併之績效與綜效之實證研究」，碩士論文，中國文化大學，民國八十八年。
[11]陳左夫，「金融控股公司綜效目標與內部整合行動之探索性研究」，碩士論文，國立成功大學，民國九十二年。
[12]陳隆麒，「現代財務管理：理論與應用」，台北：華泰書局，民國八十二年。
[13]黃明琦，「台灣金融機構購併前後績效與綜效之研究」，碩士論文，國立成功大學，民國八十九年。
[14]蕭守正，「企業蓄意接管後對目標公司經營績效之影響－以台灣企業為例之個案研究」，碩士論文，中原大學，民國九十一年。
[15]錢衍泰，「企業併購相關法律規管之研究-以企業併購為中心」，碩士論文，台北大學，民國九十一年。
[16]薛明玲、廖烈龍、林宜賢，「企業併購策略與最佳實務」，台北：財團法人資誠教育基金會，民國九十五年。
[17]「企業併購法」，微型企業專業網，取自http://www.opens.com.tw/bo02-3/a11.htm。
[18]「企業併購活絡突破1800億」，中華民國經濟部網站。
[19]「全國知識經濟發展會議總結報告」，行政院人事行政局，民國九十年。
[20]「行政院所屬各機關資訊作業委外服務實施要點」，行政院，民國八十三年二月二十二日行政院函頒。
[21]「行政院所屬各機關資訊業務整體委外作業實施辦法」，行政院，民國八十七年四月八日行政院研考會函頒。
[22]「我國申請加入GATT/WTO之歷史紀要」，中華民國(台灣)外交部網站。
[23]自立晚報，台北。

二、英文部份
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[9]Jauch, L. R. and Glueck, W. F., Strategic Management and Business Policy, 3rd ed., McGraw-Hill Book Co., 1989.
[10]Labbs, J. J., “Successful Outsourcing Depends on Critical Factors,” Personal Journal, 1993, October, pp. 55-60.
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[12]Martin, K. J. and McConnell, J. J., “Corporate performace, corporate takeovers, and management turnover,” Journal of Finance, 1991, pp.671-687.
[13]Mckiernan, P. and Merali,Y., “Integrating information systems after a merger,” Long Range Planning, Vol. 28, 1995, pp. 54-62.
[14]Meyer, “A sensible approach to outsourcing,” Information Systems Management, Vol. 11, Issue 4, 1994, Fall, pp. 23.
[15]Minoli, D., Anzlyzing outsourcing: Reengineering information and communication system, New York: McGraw-Hill, 1995.
[16]Saunders, Carol, Gebelt, Mary, and Hu, Qing, “Achieving success in information systems outsourcing,” California Management Review, Vol. 39, No. 2, 1997, Winter, pp. 63-79.
[17]Seth, A., “Value Creation in acquisitions: a reexamination of performace issues,” Strategic Management Journal, 1990, 11, pp. 91-115.
[18]Stylianou, A. C., Jeffries, C. J., and Robbins, S. S., “Corporate mergers and the problems of IS integration,” Information and Management, Vol. 31, 1996, pp. 203-213.
[19]Sumi, T. and Tsuruoka, M., “Ramp new enterprise information systems in merger and acquisition environment: a case study,” Journal of Engineering and Technology Management, Vol. 19, Number 1, 2002, 3, pp.93-104.
[20]Zhu, Z., Hsu, K., and Lillie, J., “Outsourcing – a strategic move: the porcess and the ingredients for success,” Management Decision, 2001, pp. 373-378.