NCHU Course Outline
Course Name (中) 企業合併與收購(4013)
(Eng.) Business Mergers and Acquisitions
Offering Dept Department of Finance
Course Type Elective Credits 3 Teacher JUNMING HSU
Department Department of Finance / Undergraduate Language Chinese Semester 2026-SPRING
Course Description I. 購併之程序與實務 (相關法令、會計及稅務)
II. 購併策略、理論及實證 III. 購併評價
IV. 公司重組 V. 購併策略
˙合併後上市櫃˙私募 ˙之衡量
˙分割 ˙下市櫃
Prerequisites
Relevance of Course Objectives and Core Learning Outcomes(%) Teaching and Assessment Methods for Course Objectives
Course Objectives Competency Indicators Ratio(%) Teaching Methods Assessment Methods
闡述公司的股權變動、控制權、合作事項,以及企業併購之策略、程序、攻防、法令、評價及實證文獻等。
2. Professional knowledge and application
4.English
8.Coordination
40
30
30
topic Discussion / Production
Lecturing
Quiz
Oral Presentation
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 Ch.1 企業股權之變動:(1)併購、收購股權、借殼上市, (2)買回庫藏股、減資、自願下市,(3)私募藏股、分拆。
案例:台鋼收購股權
Week 2 Ch.1 企業股權之變動:(1)併購、收購股權、借殼上市, (2)買回庫藏股、減資、自願下市,(3)私募藏股、分拆。
Week 3 Ch.1 Excel 之操作
Ch.2 企業控制權的操作:(1) 金字塔控股(控股公司),(2)交叉持股
Week 4 Ch.2 企業控制權的操作:(1) 金字塔控股(控股公司),(2)交叉持股。
案例:台灣家族企業股權結構
Week 5 Ch.3 策略聯盟與合資
案例:台灣自行車、MIH 策略聯盟
Week 6 Ch.4 國際合資
案例:餐廳業者之合作與併購
Week 7 補假
Week 8 Ch.5 併購概論
Week 9 Ch.6 併購策略: (1)綜效,(2)動能策略,(3)併購後整合策略。
案例:佳世達之併購策略
Week 10 Ch.6 併購策略 (1)綜效,(2)動能策略,(3)併購後整合策略。
Ch.6 Excel 之操作:目標公司評價範例
案例:信錦公司之合作與併購
Week 11 期中考試
Week 12 Ch.7 產品範疇與併購
Week 13 Ch.8 併購之程序
案例:併購價值計算範例
Week 14 Ch.8 併購之程序
案例:併購價值計算範例
Week 15 Ch.9 併購之法規
Week 16 Ch.10 併購的攻防戰術
期末報告檢討
網路資源相關課題學習
https://www.youtube.com/watch?v=bFx5i8fAZfQ&t=15s
https://www.youtube.com/watch?v=st0fCAce8HQ&t=130s
https://www.youtube.com/watch?v=vGM4wxZHoxY
self-directed
learning
   02.Viewing multimedia materials related to industry and academia.
   03.Preparing presentations or reports related to industry and academia.

Evaluation
報告70% 考試30%
Textbook & other References
徐俊明,企業併購與重組,新陸書局,2016 年 2 月。
Gaughan, Patrick A., 2002, Mergers, Acquisitions, and Corporate Restructurings, 3rd edition, John Wiley & Sons.
Marren, Joseph H., 1993, Mergers & Acquisitions, McGraw-Hill.
Teaching Aids & Teacher's Website
講義
Office Hours
週二: 13:00~14:00, 17:00~18:00
Sustainable Development Goals, SDGs(Link URL)
08.Decent Work and Economic Growth   09.Industry, Innovation and Infrastructureinclude experience courses:N
Please respect the intellectual property rights and use the materials legally.Please respect gender equality.
Update Date, year/month/day:2026/02/22 17:37:39 Printed Date, year/month/day:2026 / 5 / 31
The second-hand book website:http://www.myub.com.tw/