企業併購後如何留任關鍵人員已經是人力資源所關注的議題，而本研究主要探討企業併購後，人力資源部門如何調整被併購員工的薪資制度及其留任之影響。本研究採個案研究法，以勝華科技為主併購公司、瀚宇彩晶楊梅一、二廠為被併購公司作為研究對象，確實從兩家企業進行員工年所得、薪資結構、福利、職等、企業制度與文化之分析與比較，並探討勝華科技透過薪資調整對被併員工留任的方法；勝華採用以團隊績效為考核標準，授權原廠各部門主管依「績效差異式」調整薪資。
整體而言，併購後在選才、育才、用才、留才的作法如下：選才方面，以職能導向來選擇人才；育才方面，成功的穩定移轉人員之情緒；用才方面，藉用移轉人員之技術，有效將經驗及技術內化及整合；留才方面，依照原薪資總額不變下聘用，為了廠區間管理上能一致化，其制度、薪資結構、職等、福利等方面則依照勝華科技。
併購後的成效如下： 1. 人員素質提升；2. 人員留職率高；3. 新產品產能增加；討論：1. 併購時對被併購員工的薪資結構及制度應如何訂定；2. 併購時對原廠員工薪資落差留才方案。

The management of Human Resources is concerning on the issue of employee retention following a merge and acquisition. This study focused on the effects of employee retention and how the Human Resources Department adjusts their salary following a merge and acquisition.
Individual case study is used as the methodology of this study and the research subject is Winteck Corporation, which merges and acquires with HannStar LTD. (Yang-Mei 1st and 2nd Factory). Subsequently, the study will use both organizations’ staff financial data such as their annual income, salary structure and benefits, enterprise system, and the corporate culture to do the analysis and comparison. In addition, the discussions had been made about how the salary system adjustment of Winteck Corporation affected the employee retention and the methods found are as following, using the team performance as the standard assessment for the adjustment of original factory employees’ salary, and authorized supervisors to adjust the salary according to employees’ performance.
Overall, there is a standard method for the company to select, train and utilize the talented employees as well as to retain employees after a merge and acquisition. Select the employees based on their capability; train the employees after a merge and acquisition as well as clam down their unstable emotion; utilize their professional skills and experiences into the new organization after a merge and acquisition; retaining the employees by paying the original salary while their job structure, position, benefits, and so on are based on the Winteck Corporation.
The advantages following a merge and acquisition: 2. upgrade the quality of employees; 3. higher rate for employee retention; 1. increase the production of new products.Discussions: 1. how to develop a standard structure of the salary system following a merge and acquisition; 2. the proposal of salary system for employee retention in the original factory following a merge and acquisition.

目錄
頁數
第一章 緒論…………..………………………………………………………………1
第一節 研究背景……………………………………………………………..……1
第二節 研究動機…………………………………………………………………..3
第三節 研究目的……………………………………………….………………….3

第二章 文獻探討……………………………………………………………………..4
第一節 併購………………………………………………………………………..4
第二節 留任………………………………………………………………………..9
第三節 報償………………………………………………………………………14
第四節 小結………………………………………………………………………18

第三章 研究方法……………………………………………………………………20
第一節 個案研究法………………………………………………………………20
第二節 研究對象…………………………………………………………………20
第三節 資料收集與分析…………………………………………………………26

第四章 個案分析結果………………………………………………………………27
第一節 併購策略與目標…………………………………………………………27
第二節 併購執行方法……………………………………………………………30
第三節 人力資源整合流程………………………………………………………38
第四節 併購後效益………………………………………………………………60

第五章 結論與建議…………………………………………………………………72
第一節 研究結論…………………………………………………………………72
第二節 併購時對被併購員工的薪資結構、制度應如何訂定…………………74
第三節 併購時對原廠員工薪資落差留才方案…………………………………77
第四節 研究限制與建議…………………………………………………………78
參考文獻……………………………………………………………………………..79

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