合併與收購，是企業達成企業目標或進入不同的產品市場快速成長之最佳方法，不論在時間或成本之花費皆優於企業內部之成長。再加上「全球化」一詞之出現更使得企業併購如火如荼地展開。 然而許多人卻對此感到憂心。因為企業併購現象如此之頻繁，不是一件好消息。只要有企業併購之情事，那麼就會有人失去他的工作。留用下來之員工還必須面對勞動條件之變更、企業的管理方式、企業內部政策等等之大幅大的改變，此外還必須經歷一段時間相當長的摸索期去適應整個公司的文化以及制度。由於人是公司最重要之資產，若企業需要用併購方式來達成企業本身策略目標，那麼必須留意企業併購對勞動契約之潛在衝擊及影響，舉例來說：在企業併購過程中對員工之保護是否得宜，以及若因企業併購而有工作條件變更之可能性時，受新舊雇主商定留用之員工，是否有拒絕留用之權利。這些勞動議題都是值得被探討以及思考的。 大體上來說，企業併購都會有人才流失之情形。若希望能留住關鍵人才，那麼就必須要對併購過程以及程序處理得宜，透過遵守勞動法令規範配合及早進行以及詳細規劃之一些管理措施方案，如：留才管理、確保雙向溝通之可能等，皆能有效增加員工對組織之承諾以及經營效率之提升，也就能符合併購所要達到的「縱效」。我們也必須對因併購衍生出勞動權利保護進行了解並對此作一深入之探討。 / Mergers and acquisitions are quick ways of attaining the critical mass necessary for reaching global markets, rather than organic growth. Globalization is currently the main reason for organizations to merge or acquire. Nearly everyone agrees that being on the subordinate or acquired side of a merger and acquisitions is bad news. Many people lose their jobs. The survivors often have to make severe adjustments to new routines, management, policies, jobs, and a protracted period of ambiguity and uncertainty. With respect to the potential impacts from business merger and acquisition to labor contract, such as: protection to employee in the process of business merger and acquisition; if the employee to be continuously hired under mutual agreement of both old and new employers can reject such continuous employment; change of working conditions in the wake of business merger and acquisition, etc. In a word, Merger and acquisition activity creates vulnerability to talent loss. In order to begin the healing process and to ensure employees remain engaged, management and labor related laws must clearly state a tangible vision and plan of action. Also, We require further observation on whether or not such regulations are capable of addressing all kinds of possible labor contract issues arisen from and relating to the business merger and acquisition.

人才留任管理是所有合併企業都需要處理的問題，成功與否關係到新企業的未來發展。近年來臺灣貨運承攬業，面臨國際間強烈的競爭，被運輸業整合成為屢次被採用的手段。本文主要在探討貨運承攬個案合併時人才的保留，由該行業的業務特性、進行關鍵人才鑑別及留用方法與管理方式的探討。從個案創立擴展史了解其核心事業由航空貨運承攬，擴及海運承攬、國外進口業務及進口報關等專業。故上述四項業務相關人員是併購後業務能持續推展的主要關鍵人力。關鍵人力篩選方法的主要對個別員工判定其知識價值及知識風險評估。前者指承攬業務的通關與關務的專業經驗、臨機應變訣竅等；後者則依據其履行義務、溝通與價值分享、即時貨況訊息掌握能力等判定。 由於併購公司與目標公司的人力專業並沒有嚴重的重疊，故人力汰留壓力並不嚴重，反而是在母公司主導管理上的一致化、E化整併與企業文化磨合，可能是影響人力保留政策的推行。因此高階主管扮演很重要的角色，對留用人才對新公司新策略的信服，以及新文化的調和，占有教化遊說的關鍵地位。同時，在具體的事務管理上，需會同合併前各公司的高階層主管，在統一的系統下有效的運作，達到合併營運績效增長的目的。 合併後留用人才的管理由個案得到的分析結果如下：基層管理的重點在於新規範的重申、積極性的再教育、激勵策略；高階人員則是建立企業使命的共識、協調合併後管理標準、溝通組織結構和設計、維持良好的人際關係與企業文化推展等措施。上述管理策略以其在合併後一年，能夠使貨運承攬業務績效優異，足證為可參用的人才保留及管理方式。 / The talent retention of post merger and acquisition is an important problem for all newly merged enterprises, which is associated with the future success of new cooperation. Recent years, the cargo transportation in Taiwan was faced to a rigid international competition. For contractors, being merged was a reciprocal method by every related enterprise. A case study is successful in talent retention, because of the specialist of the target company, which is compensated for the merging company. We analyzed the whole details during the combination of it and a logistic association in Hong Kong erected by a Malaysia big association. The target enterprise has been an internationally famous association in sea and fly Customs clearance contract. In December 2015, two associations were combined through exchange stock holdings, and under profit guarantee prerequisite, new company of logistics is constructed. Because two associates were belong to different countries and areas, the management systems and enterprise cultures exhibited big difference, crisis of manpower still existed because of the leave of the target company. The technique of key talents retention and post merged management are extremely referential. This study focused on the talents retention during merging and after the combination of cargo contractor, from checking the special talent personnel identification and the management methods of Key talents carried. by business characteristics. The core business of the target company was selected out from its history of erection and expansion, which include fly and sea cargo contracts, foreign import business and import customs and other professional. These four business-related personnel need continue to promote the main business of new company after merging. The screening methods of key specials are judged by their knowledge value and knowledge risk assessment. The former refers to the experience of customs clearance, the trick of immediate response to contingency; the latter to the obligation fulfillment, communication and value sharing, and ability to master instant messaging of cargo status. As the M & A company and the target company's human resources and there is no serious overlap, so the pressure of human development is not serious, but in the parent company's leading management of the same, E and the whole culture and run, may affect the human retention policy The implementation. So high-level supervisors play a very important role, to retain the talent on the new company's new strategy of conviction, as well as the new culture of reconciliation, occupies the key position of educational lobbying. At the same time, in the specific affairs management, with the merger before the high-level executives in the unified system under the effective operation of the merger to achieve the purpose of operating performance growth.

為協助經營不善金融機構(簡稱問題金融機構)順利退出市場，預防金融機構連鎖危機，以穩定金融秩序，改善金融體質，我國政府於2001年7月9日公布通過制定行政院金融重建基金設置及管理條例，並依該法設置行政院金融重建基金。 透過重建基金之運作，主管機關可於一定時間對存款人提供全額保障，並由重建基金彌補問題機構資產負債之缺口後，由健全金融機構承接其資產負債暨營業，使問題機構在金融服務不中斷下，得以順利退出市場，健全我國金融體系。至2011年底屆期止，經此機制共使56家經營不善金融機構成功與順利退出市場，將可能產生系統性風險之金融風暴消弭於無形。 處理過程中之員工安置議題，無庸置疑，勢必為可否順利完成問題金融機構退場的關鍵。本論文主要論述在重建基金架構下，所處理之問題金融機構標售過程中，有關員工權益保障課題，就員工安置規劃過程中所可能產生與相應之議題，就法律與實務之觀點分別予以討論分析，並就法規不足或待澄清之處，提出觀察與建議，期望對於相關法律體系之完整建構或未來企業併購實務能有所助益。 經過分析探究，本論文認為，在現行法律規範下，針對問題金融機構之標售，有關員工權益保障議題，企業併購法第16條及第17條或勞動基準法第20條經解釋或修法應有適用餘地；並考量問題金融機構標售處理之特殊性，可特別另立專法予以完整規範，以求兼顧社會公平正義與員工權益。而企業併購適用「買賣不破勞動契約」之原則亦應可為未來立法努力方向。