本論文共分六章十八節，集一冊，約四至五萬字。 第一章緒論，旨在扼要說明本研就之動機、方法及範圍，此外，亦說明了本研究之限 制及論文之架構。 第二章旨在闡述會計師執業的組織型態及其規模，其次探討會計師聯合職業之原因， 最後探討會計師聯合職業後之影響，並立十項標準以為測試。 第三章旨在闡述會計師聯合執業的優點。筆者係以執業會計師的立場，權衡其輕重， 俾與次章聯合執業之缺點相戶比較。 第四章旨在闡述會計師聯合執業之缺點。筆者係以執業會計師之觀點，權衡其輕重， 與前章呼應，俾評其所付出之代價是否值得。 第五章旨在闡明聯合職業成敗之因素，及如何做好聯合執業，從其失敗的經驗發掘趨 往成功之大道。因此對退夥及聯合失敗的原因，事務所合並成功的要件均有專節探討 。最後殿以會計師聯合執業之展望。 第六章結論及建議。

近年來在民眾對醫療品質與醫療可近性的需求下，聯合執業經營模式開始發展，一些學者專家亦積極提倡聯合執業的模式；聯合執業一來可以提高醫療服務品質，二來可達到規模經濟，尤其在台灣全民健保與醫藥分家的制度下，因此它的存在與成長是可預期的。 由於國內實施聯合執業所累積的實際經驗少，且學者對聯合執業的研究也不多，更無聯合執業創業面的研究；故本研究擬透過創業管理模式的學理架構，以機會、團隊和資源三面向，分析基層醫療之診所，探討如何由單獨執業型態轉型為聯合診所，同時藉由「營業範疇的界定與調整」、「核心資源的創造與累積」「及事業網絡的建構與強化」三構面進行交叉驗證以供後續有意成立聯合診所經營參考之用。 / In recent years, primary care group practice has been initiated in Taiwan to meet the strong demands of society on high quality and easy accessibility of medical care. Many scholars and experts also actively promote the idea of clinical group practice model because it can not only improve the levels of medical care, but can also achieve an economical scale. The latter reason is especially important in the current era of the National Health Insurance and the split system of medical care and pharmacy. We may expect the rapid growth of the group practice model in the near future. Based on the fact that experience and researches on clinical group practice is lacking in Taiwan, especially there has been no entrepreneurial process study on clinical group practice, an entrepreneurship management model, the Timmons model, is applied to study how private clinical practice can be turned into clinical group practice. The study consists of three approaches: opportunity, resource, and team. It will be cross-verified by business scope, core resources and relationship network. This study will be valuable to the people who wishe to establish the group practice business.