「有土斯有財」，是台灣人堅信的觀念，又因房地產兼具投資、消費及抗通膨多重特性，所以成為台灣人最愛投資的項目之一。2008年全球經濟陷入金融海嘯(Financial crisis)，又稱為金融危機、次貸風暴，房地產市場在此波金融海嘯受到衝擊相對小，弔詭的是總體經濟尚未復甦前，房地產價格已經開始上揚，甚至高過金融海嘯之前。這是因為台灣民眾有鑒於2003年SARS風暴，房地產景氣低迷不振，有些投資人當時秉持「危機入市」的觀念，在房地產市場獲利不少，故這次金融海嘯想複製SARS風暴再一次獲利，結果卻迎來了不降反升的房市及政府打炒房的相應措施。
2010年政府開始一連串打炒房政策，央行亦配合祭出信用管制措施﹔2011年5月1日起內政部開始實行預售屋履約保證機制，資金交付信託，依工程進度專款專用，限制住建商資金運用的靈活度﹔再加上2013年1月1日起上市(櫃)公司、興櫃公司及金管會主管之金融業開始正式採用國際財務報導準則。導入IFRSs後，採預售推案的建設業者針對收入認列受其影響最大﹔從過去的完工比例法(ROC GAAP11)，按工程進度認列營業收入，改為採用全部完工法(IFRS 15)，僅能在完工、交屋後，按過戶金額認列營業收入。
上市(櫃)公司有入帳及認列營收的壓力，企業主在負擔營收壓力的同時更需對所有投資大眾負責﹔股價、獲利表現能否如預期，這都是企業主存在的社會責任，故無論政策面、經濟面，任何會影響企業整體表現，都是企業主要去思考面對及解決的問題。
本研究係採用哈佛個案方式撰寫，透過商業模式、實質選擇權、衝突管理以及第二曲線等四個議題探討，建設業為因應大環境政策，如何運用商業合作的新模式走出新契機並開創出新局面，透過真實建案的探討、深究其思維與決策重點。深入分析企業在面臨不同時勢與科技進步的洪流中，如何更敏捷精確的適應時代變局，在艱困環境下思索如何打破既有的經營框架，運用創新方式布局開發新市場，增加商機並擴大企業版圖，建立企業第二曲線，站穩業界領先地位。

"Where there is land, there is wealth" is a concept that Taiwanese firmly believe in, and because real estate has multiple characteristics of investment, consumption and anti-inflation, it has become one of the favorite investment projects for Taiwanese. In 2008, the global economy fell into the financial tsunami (Financial crisis), also known as the financial crisis and the subprime mortgage crisis. The real estate market was relatively less affected by this wave of financial tsunami. The paradox is that before the overall economy has recovered, real estate prices have already begun to rise, even Higher than before the financial tsunami. This is because the people of Taiwan, in view of the SARS storm in 2003, caused the real estate boom to be sluggish. At that time, some investors adhered to the concept of "entering the market in a crisis" and made a lot of profits in the real estate market. Therefore, this financial tsunami wanted to replicate the SARS storm to make profits again. As a result, the real estate market rose instead of falling and the government took corresponding measures to crack down on real estate speculation.
In 2010, the government launched a series of policies to crack down on real estate speculation, and the central bank also cooperated with credit control measures; from May 1, 2011, the Ministry of the Interior began to implement a performance guarantee mechanism for pre-sale houses. In addition, from January 1, 2013, listed (counter) companies, emerging companies and the financial industry under the supervision of the Financial Supervisory Commission began to officially adopt the International Financial Reporting Standards. After the introduction of IFRSs, construction companies that adopt pre-sale proposals will be most affected by the recognition of revenue; from the previous percentage-of-completion method (ROC GAAP11), operating income should be recognized according to the progress of the project, and changed to the full-completion method (IFRS 15) , the operating income can only be recognized according to the transfer amount after the completion of the project and the delivery of the house.
Listed (counter) companies are under pressure to book and recognize revenue. Business owners are responsible for all investors while bearing the pressure of revenue. Whether the stock price and profit performance can be as expected depends on the existence of business owners. Social responsibility, so regardless of policy or economic aspects, any problem that affects the overall performance of the company is the main problem that the company should think about and solve.
 
This research is written in the form of Harvard cases. Through four topics of business model, substantive choice, conflict management and second curve, the construction industry responds to the general environmental policy, how to use the new model of business cooperation to create new opportunities and create new opportunities. The new situation, through the discussion of real construction projects, in-depth study of its thinking and decision-making key points. In-depth analysis of how enterprises can adapt to the changes of the times more quickly and accurately in the face of different current situations and the torrent of technological progress, and think about how to break the existing business framework in a difficult environment, use innovative methods to develop new markets, increase business opportunities and expand enterprises The territory, the establishment of the second curve of the enterprise, and a firm leading position in the industry.

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