企業為因應瞬息萬變的經營環境以及全球化下之國際競爭環境，以併購作為提升競爭力手段已蔚為風潮。我國政府為鼓勵企業併購，因應加入世界貿易組織後之全球競爭，陸續修改相關法規，更制定「企業併購法」，提供企業多元併購機制，簡化了企業組織重整與結構調整程序。 企業併購伴隨而來之所有權、經營權之變動，將連帶使勞動關係產生變化，本研究針對企業併購勞動關係之處理，透過整理併購相關文獻、探討國外企業併購員工權益保障機制，並對勞動基準法及企業併購法等法規範做一整體之檢視，分析企業併購勞動關係處理方式，以及併購後組織型態變更所產生之勞動問題，最後藉由個案研究方式，瞭解企業實際作法及面臨的問題，從企業經營面及法令面分析我國企業併購員工權益保障不足和待改進之處。 整體而言，我國企業併購相關法制給人相當紊亂的感覺，且對於員工保護政策與先進國家概括承受法理相背，由於企業併購涉及層面甚廣，且型態多樣化，僅以勞動基準法第二十條、企業併購法第十五、十六、十七條規範個別勞動關係，不足以涵蓋各種併購型態對員工造成之影響，且企業併購集體勞動關係之處理相關規範亦欠缺完整性，本研究認為政府有必要就企業併購對員工、工會造成之實質影響，在權衡勞雇雙方利益下，重新檢討相關法令，明文規範企業併購新舊雇主相關權利義務，制定合宜法令以保障員工權益。 / Under the fast changing operation environment and international competition of the globalization, more and more enterprises use mergers and acquisitions（M&A）as a way of enhancing business competitiveness. Due to the trend of M&A and the stress of global competition after join the WTO, the government has amended the relevant regulations successively, and made the Merger and Acquisition Law, providing enterprises multiple choice of M&A and simplifying business reorganization and structural adjustment procedure. However, following the change of ownership and management rights, M&A often leads to change of labor relations. This article will focus on the effects of labor rights consequence of M&A by reviewing the existing literature and research, introducing foreign employment protection law regarding M&A, providing an overview of the Labor Standard Law and the Merger and Acquisition Law, discussing the labor issues outcomes of reorganization after M&A, and using case study to understand more about the actual effects of labor rights. As a whole, relevant regulations of M&A in Taiwan are quite messy, and the policies of labor protection are different from developed countries. Owing to M&A involves in a lot of aspects and has a wide variety of types, only Article 20 of the Labor Standard Law and Article 15, 16, 17 of the Merger and Acquisition Law are not enough to contain various kinds of merger type and protect employee’s rights, this study suggests that it is necessary for the government to reconsider relevant regulations and make proper regulations to safeguard the rights of employees by balancing labor’s rights and business’s profits.