本研究針對民國82年至87年國內所發生之六件購併個案進行分析。透過國內企業企業購併案例文獻之蒐集、主併與目標公司內部資料之彙整、深度訪談等方式，國內企業購併的動機、購併方式、及在不同產業特性下所產生對企業文化及人力資源管理系統演變及影響。研究結果顯示，購併企業間產業背景之差異、購併類型、動機與運作方式、主併公司與目標公司於企業文化與人力資源管理系統方面之差異、以及購併後績效表現與外界因素均對個案公司之企業文化及人力資源管理系統產生一定之影響。最後，本研究經由分析討論後歸納相關建議，以期成為後續研究之引導。

This study try to analyze sis Merging & Acquistion (M&A) cases in Taiwan during 1993 to 1998. The purpose of this study is to understand the relationships among the motivations of M&A, styles of M&A, industry characters, corporate culture, and the human resources management system. It's found that industry character, M&A strategy and motivation, operation process of M&A, the difference of corporate culture and HR management system between goal and target companies, and organizational performance after merging all will affect the development and function of new corporate culture and human resource management system. Further discussion and suggestional are followed.