商戰世界的變化速度越來越快，在全球化經濟伴隨相關科技和社會發展趨勢的引導下，企業傳統組織已無法適應如此快速變遷的環境，須進行企業變革，以面對更多的危機與轉機。而資訊科技發展一日千里，除了對企業競爭環境有直接或間接的影響外，亦能提供企業相當的助力，因此，當前要如何應用資訊科技，進行企業變革為重要的課題。為了針對此一重要課題進行深入了解，藉由文獻探討，本研究將企業應用資訊科技，進行之企業轉型分為局部性應用、內部整合、企業流程重新設計、企業網路重新設計及企業範圍重新定義五種類型，並彙整出可能影響企業轉型成效之24項相關因素。本研究透過問卷調查的方式，以台灣地區大型企業為研究對象，對各企業所進行之應用資訊科技的變革計畫進行分析與探討，以瞭解目前企業應用資訊科技的現況，找出各資訊科技促成企業轉型類型之關鍵成功因素。 本研究共寄出900份問卷，有效回收率為17.0%。現今我國台灣地區大型企業所進行之轉型計畫，以「企業流程重新設計」為最多，佔52.1%，其次為「企業網路重新設計」，佔20.4%。經資料分析後發現，產業別與轉型計畫的類型兩變數間有顯著的差異存在。在製造業中，以「企業流程重新設計」與「內部整合」為最多，各佔52.1%、21%；服務業，以進行「企業流程重新設計」與「企業網路重新設計」為最多，各佔56.8%、27%，再以金融業來看，仍以第三類型為最多，佔47%，其次為第四類型，佔23.5%，另外也有20.6%的企業進行第五類型「企業範圍重新定義」。資訊科技促成企業轉型之關鍵因素，則以「變革之前置作業」此因素構面最為重要，影響著各類轉型之成效。類型(二)還需注意「變革之落實」因素構面，類型(三)與(五)則還需留意「變革理念之塑造」因素構面。

大多數關於企業併購的研究焦點著重於財務考量、人力資源管理或併購案之操作及流程管理，而本論文嘗試以整合性的方式，討論併購案之所有重要面向，包括許多被忽略的主題，例如：企業變革和重整、商業策略、工業關係、無形資產鑑價等。 / Most researches on mergers and acquisitions (M&A) focus on financial matters, human resource management, or the operation and process management of the deal. This thesis tries to bring together all the essential elements of each domain, including subjects that are often overlooked or treated superficially by others, under an integrated aspect. Factors including corporate change and reorganizing, business strategy, industrial relations, assumptions-driven planning, entrepreneurship, post-merger integration, business alliances, deal structuring and strategies, financial modeling and simulation, and valuing intangible assets such as intellectual properties are integrated into a feasible model from the perspective of due diligence. Practical examples and contemporary business cases and figures in the Western world are used for analyzing how mergers and acquisitions can be successful with win-win solutions through due diligence. Five real cases excerpted from three Taiwan high tech companies are examined in their M&A activities and are discussed as a series of interdependent movements in which each activity actually occurs. Suggestions and implementation are then proposed. While intended for reference of companies in pursuit of mergers and acquisitions, this thesis also aims to have broader application for market appeal in both executive development and training programs. For those who are hoping to become or who are actively pursuing careers as financial analysts, chief financial officers, corporate treasurers, operating managers, investment bankers, business brokers, portfolio mangers, investors, as well as corporate development and strategic planning managers, this thesis and referred literatures can work as handy and useful references. Bank loaners, venture capitalists, business appraisers, actuaries, government regulators and policy makers, and entrepreneurs will also be the beneficiaries of the study.