企業併購是為了將來發展及結合策略上的應用，而跨國併購的方式已經逐漸變成FDI的應用形式，也是跨區域國界快速擴張版圖的一種方法。綜觀企業併購的成功機率，依據不同的研究統計指出成功併購的比例只約佔全部總數的30%左右，對規模較大及併購經驗較多的企業，其成功機率則相對提高接近50%左右。然而，台商想要藉由跨國收購快速建立品牌知名度，擴充規模的策略，並非想像中的容易，且由於經驗不足，而往往需要付出更多的學習時間及成本。
併購整合工作影響著併購是否能夠成功，也是創造併購後價值的極重要階段。本研究彙整其他個案研究失敗及成功案例中，影響整合執行的相關因素，藉由明基併購西門子手機業務個案發現，影響併購整合的成功關鍵因素有文化面、組織及制度面的整合、專案整合團隊，而資訊系統的整合則不能肯定為成功關鍵因素之一。
個人嘗試從建立完善的整合型組織、適時推動組織變革與制度創新、在以人為本的基礎上全面整合人力資源、大力推動企業文化重組與融合、重建企業管理資訊系統與危機預警機制五大面向，提出建議作為企業併購整合時的參考。

Merges and acquisitions is the purpose of corporate future development and strategic application, nowadays most merges and acquisitions cases gradually adopt FDI (Foreign Direct Investment) method, one of the fast merges and acquisitions way in extend territory worldwide. Only 30% of company acquisition cases are successful among all, according to the research, 50% of successful ratio in some bigger scale of merges and acquisitions cases or executing by experienced corporate. However, Taiwanese-based company is more difficult to get benefits from company merges and acquisitions, building up brand name due to long learning curve and with less acquisition experiences.

Integration is the key factor of of merges and acquisitions. It also the most important phase to create values during executing merges and acquisitions. The study collects related criteria of successful acquisition cases to verify BenQ acquiring Siemens Mobile case, found culture; organization; system integration & project integrated task team are the key successful factors in merges and acquisitions. Yet I.T system integration is not sure to be one of the key successful factors.
The study tries to represent five aspects of key factors in well integrated management structure; fulfill organized change and system innovation in right time period; well-integrated human sources under humanity basis; re-organization and melt in corporate culture; re-build up corporate management system; risk prediction mechanism. Above conclusions can be referred as corporate practices merges and acquisition.

中文部分
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13.柯俊民,(2007),「企業併購後之設計知識移轉-以明基西門子為例」,國立台灣科技大學碩士論文, pp 23-29, pp. 54-57
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英文部分
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網站部分
1.明基公司網站http://www.benq.com.tw
2.Siemens公司網站http://www.siemens.com
3.聯合新聞網 http://udn.com/NEWS
4.中華民國經濟部http://w2kdmz1.moea.gov.tw/
5.BAIN & COMPNANY網站http://www.bain.com/bainweb/home.asp
6.百度網搜索 http://www.baidu.com/
7.Google搜索 http://www.google.com.tw/