自國際貿易開放以來，全球化的程度日益加深，對於金融業的經營，也產生了相當顯著的影響。隨著全球化的不斷發展，金融機構間的競爭，已從侷限於各國內之競爭，進展到區域型競爭，甚至是全球性的競爭。這樣的情境之下，原有金融機構開始調整其經營策略，其中，合併便是一種方式。而組織之間的合併，並非一日之工作即可達成，需要許多領域的人才共同努力才能完成的浩大工程在金融產業中，資訊系統的合併，尤其重要。這牽涉到成千上萬消費者個人資訊的安全，以及日後組織營運的重要支援。
本研究以一個委外資訊廠商的角度出發，探討資訊系統外包服務對於金融機構資訊部門合併是否有所影響?。本研究先以文獻探討的方式找出四個關鍵衡量指標：(1)、資訊系統營運成本的降低(2)、整併後的資訊系統對營收的貢獻實績(3)、終端使用者滿意度以及(4)、併購前後組織相關員工流動程度。並得出以下結論：
結論一：資訊系統外包，在組織合併時，能夠大幅度降低整體資訊系統的營運成本
結論二：部份的資訊系統外包，確可縮短整併時程且有助於整併後資訊系統整合性。在組織合併時，能夠顯著性的提高對於營收的貢獻
結論三：資訊系統外包，若要有效提昇使用者滿意度，必須加入組織內部員工在執行團隊內，並參考使用者意見回饋持續修改

With the opening of international trade, the degree of globalization has widened and has significantly affected the financial industry. The continuous globalization has changed the field of competition among financial institutions from the limited domestic area to the regional areas and even worldwide. Under this scenario, many original financial institutions have started to adjust their business strategies, in which merger is one of the options. The merging of organizations in the financial industry is neither easy nor quick. Many engineering talents are required in many areas, and much effort must be spent to complete the merger and integrate the information systems. The merging task involves security of the personal information of thousands of consumers, as well as for future organizational operational support. In this study, we focus our survey from the perspective of an IT outsourcing vendor and explore the positive effect of information system outsourcing services on the merging process of financial institutions. To evaluate the effect on the merging process, we first establish four indexes: (1) reduction in the operating costs; (2) contribution to the revenue after merging; (3) end-user satisfaction to the new information system; and (4) rate of employee turnover compared with the previous state. Then, we interview the key persons involved in the process to verify our results. Finally, we come up with the following conclusions:
(1): When organizations merged, outsourcing the information system can reduce the operating costs of the overall information system.
(2): Information system outsourcing can shorten the consolidation process and contribute to the revenue of the new organization.
(3): To improve the end users’ satisfaction on the new information system after the merger, employees of both units to be merged must involve themselves in the merging process.

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