2008 年全球金融海嘯後，全球金融業合規成本日益升高，「已開發國家的金融監理活動增加 500％，全球銀行每年的合規成本超過 2,700 億美元」，2016 年台灣受兆豐案裁罰影響，需在短期間內接受亞太防制洗錢組織 (Asia/ Pacific Groupon Money Laundering, APG) 評鑑。同一時期，國內在金融科技創新的交互衝擊下，金融合規議題更形複雜；更在 2020 年全球受新冠肺炎 (Coronavirus disease 2019, COVID-19) 疫情爆發後，金融業因應各種內外部作業流程要如何因應?過程中個案公司如何在疫情肆虐期間，進行新產品研發及技術架構重構，以目前資源困境透過隨創式資源拼湊結合外部新創夥伴，加速業者通過審核來降低疫情衝擊，同時亦協助客戶大幅優化徵審業務流程，在促進普惠金融發展的同時、落實金融業者洗錢防制上的盡職調查作業，最終降低整體社會與企業成本。
個案中新創業者如何在競爭激烈的環境中，以有限的創業資源中持盈保泰，努力累積資源、提升企業競爭價值。透過哈佛個案方式說明個案中的企業，創辦人以其特有的商業模式如何透過資源拼湊及藍湖策略，在疫情期間逆勢站穩國內市場並快速成長？其經驗提供想進入發展該領域的中小型新創公司，可借鏡其發
展經驗，做為企業經營之參考。

In the aftermath of the global financial crisis in 2008, the global financial industry was faced with increasingly higher compliance costs. “The financial supervisory activities of developed countries increased by 500% and the annual compliance costs of banks around the world totaled over US$270 billion.” As a result of the case of Mega International Commercial Bank in which a fine was imposed in 2016, Taiwan was required to be subject to evaluation by the APG (Asia/Pacific Group on Money
Laundering) for a short period of time.
Meanwhile, due to the interactive impact of financial technology innovation, financial compliance issues became more complex in Taiwan. How did the finance industry adjust internal and external operating procedures to cope with the outbreak of the Coronavirus Disease 2019 (COVID-19) in 2020? We describe how the company in the case study implemented the R&D of new products and technical architecture restructuring when the pandemic was raging, accelerated approval for financial institutions to reduce the impact of the pandemic by utilizing resource bricolage in the face of a lack of resources and working with external start-up partners, and assisted clients in substantially optimizing their credit investigation process.
The purpose was to promote the development of inclusive financing and ensure the financial institutions’ thorough implementation of due diligence in money laundering prevention, thereby reducing the overall social and business costs. How the start-up in the case study made profits, strived to grow resources, and sharpened its business competitive edge with limited start-up resources in the competitive environment is explained.
The case study method from Harvard is used to describe how the founder of the company in the case study bucked the trend, gained a foothold in the domestic market, and grew the company rapidly during the pandemic through resource bricolage and the
blue ocean strategy with a unique business model. The development experience of the start-up is provided as an example of business management for small and medium-sized start-ups that intend to enter the sector.

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