近年來全球主要國家的金融業者均已掀起合併活動的風潮，希望藉由雄厚的資金並且提供多樣化的金融商品服務來壯大其經營實力，以因應日趨激烈的市場競爭。國內外學者在探討併購績效時，大多分營運、市場與財務綜效或純粹探討財務面或股價之變化，少有從平衡計分卡觀點來探討併購績效。本研究藉由問卷調查的方式，了解個案公司的經營模式，提出可能的改善方向，並作為個案研究對象及未來欲導入建置平衡計分卡管理模式之企業參考。
本研究之實証對象為富邦金控之子公司台北富邦銀行。富邦集團，在成立金控公司之後，金融版圖涵蓋產險、壽險、銀行與證券業，為國內產品線最完整，且均衡發展的金控公司。富邦金控透過內部整合－3I：基礎建設、人員、資訊，和外部購併台北銀行的策略，升為全台灣第九大企業。
本研究探討「環境」因子對於組織的學習構面及服務氣候的影響力，期對於近來頻繁的組織合併議題提出一些不同的見解與觀點，亦希望透過平衡計分卡的四個構面對研究個案合併後之績效表現作一衡量。本研究是以台北富邦銀行為研究對象，對該銀行全省121分行進行全面性問卷發放，分別對每一分行財富管理業務部門之主管、理財專員及客戶進行配對問卷調查。全省發放之主管、專員及顧客問卷分別為121、630、3150份，回收量為121、534、1785份，問卷回收率分別為100%、84.76%、56.67%。
從問卷調查的結果可發現，隨著外在環境的變動，個案研究對象之人員組織亦發生大幅度之調整，已逐漸顯現出績效導向、團隊合作之成效，組織融合情形良好。由於組織與主管不斷地強調知識分享與學習傳承的重要性，理財專員開始懂得重視與利用組織所提供的即時理財訊息及銷售輔導制度，並養成主動學習的態度。
由個案研究對象財富管理版塊之整體財務績效看來，以理財手續費為主的營業收入自合併以來已由持平漸漸轉向上升，原富邦銀行輔銷制度之經驗移轉功不可沒，藉由組織成員意願及學習能力之提昇，加上晨會、新產品說明會等內部流程之建立與改善，成就了基金手續費收入自94年第一季以來幾乎呈倍數成長之情形。另一方面，顧客願意接受理財專員針對其個人需求，規劃多元的投資商品組合，顯示其滿意成度，而客戶的滿意來源，正是受到內部流程與企業文化影響的理財專員服務表現。
個案研究對象可導入平衡記分卡的績效衡量觀念，繼續整合企業內部結構，包括領導風格、組織文化與組織氣候等，作為驅動企業內部員工改進的動力，使員工滿意度提高、離職率降低、對組織信任及承諾，藉以提高員工的生產力，並進一步有效提昇提供給顧客的服務品質，導致顧客滿意與忠誠，最後創造出企業正向的財務績效。

In recent years, finance industry has raised the trend of merge activities, hoping to provide diversified financial services by the sufficient funds in order to expand its management strength and overcome the intense market competition. However, the domestic and foreign scholars mostly discuss the performance after merge from the dimension as operation, market and the financial synthesis effect or purely discusses the changes of stock prices. They seldom discuss this issue from the view of Balance Score Card. Therefore, this study not only wants to understand the business model of the company we studied by questionnaires but also suggests several solutions to the problems.
The case of this research is the subsidiary company of Fubon Finacial Holding Company –Taipei Fubon Bank. Fubon Holding Company provides the services of life insurance, property insurance, banking and securities, which has the most compete domestic product lines and is the bested balanced developed financial holding company. Fubon Financial Holding Company rises for the entire Taiwan ninth big enterprise by internally integrating the infrastructure, the personnel, the information, and acquiring the Taipei Fubon bank externally.
This research discussed how the environment factor influence the organization's learning and service climate and proposed some different opinions of corporative acquiring issues, also hoped to evaluate the performance after acquiring through the four dimensions of Balanced Score Card. This research is take the Taipei Fubon bank as the research object, which conducts a questionnaire survey to entire 121 branches, separately to manager of the each branch, wealth management business agency, and the customer. The questionnaires collected back is respectively 121, 630, 3,150, the recycling quantity is 121, 534, 1,785, so the returns-ratio respectively is 100%, 84.76%, 56.67%.
One can say that from the result of questionnaire investigation, a big adjustment of the groups and personnel in this research subject happened when the external environment changed; meanwhile, it also shows the inside organizations merged well and the positive effect of performance leading and cooperation of teams work show up gradually. Because of the organization and executive’s effort to emphasize the important concepts of knowledge sharing and experience learning, commissioners begin to pay more attention to utilize organization-offering business messages and the coach system; the most important thing is, they have formed the attitude of initiative study.
From the view of the whole financial performance, the income that usually and mainly comes from service charge has raised. Most of the credit should belong to the translation of the original Rich Nation bank’s consulting system of salesman. By promoting members’ willing to learn and learning ability, plus the development and improvements of early morning meeting and gathering for instruction of new product, etc, a multiple growth of service charge income took place since the first season of ’94. On the other hand, customers now are being more willing to take the portfolio suggestions, which are individually designed from the commissioners. This definitely shows customers’ satisfaction; and the increasing of customers’ satisfaction is just right from the financing commissioners who have been influenced by the improved inside procedures and corporate culture.
The research object of the case can conduct the Balanced Score Card to their organization. Furthermore, it can motivate the employees to keep improving, to increase the employees’ productivity and commitment and to decrease the turnover rate by integrating the infrastructure including leadership style, culture and organization climate. All those effects can finally produce the positive financial performance as well.

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