本研究以國內系統領導廠商轉型為主要研究議題。使用個案研究法，探討其跨入智慧型手機產業之可行性。藉由文獻探討及產業領域知識（domain knowledge）等資訊來源，降低人為主觀偏見，選擇客觀的研究變項定義，發展研究架構，並進行個案公司訪談，彙整分析轉型策略及成功關鍵因素，期為企業進行轉型之參考依據。由研究結果顯示，影響台灣電腦系統廠轉型的關鍵因素，綜述如下：（一）企業轉型之購併策略，若忽略組織文化磨合期，反增加學習成本；（二）企業轉型之品牌策略鴻溝，其解決之道在於「創新」與「品質」；（三）企業轉型之採購策略制定，應配合企業整體目標，並視為企業競爭力之發展重點；（四）企業轉型之目標設定，為跨足新領域時，不能冀望過去成功模式可全然複製於新產業價值鏈，否則將影響決策擬定及業務執行之方向；（五）企業轉型之資源配置，應審思運用於企業核心能力之培育，並配合政府產業政策，以取得更多輔助資源，降低企業資源投入成本及創造利潤之壓力。 關鍵字：智慧型手機、企業轉型、產業價值鏈、資源基礎理論 / In this study, we apply the method of “case study” for the transformation of computer companies into smart phone industry in Taiwan. Using literature review and domain knowledge to reduce the individual bias, the study variables are defined, and the research framework is also proposed. Through interviewing with those companies, the strategy of transformation and critical success factor are analyzed in order to provide the references of business transformation in the future. As the result of study, the critical success factors are concluded as following：(1) It will increase the cost of learning curve if to ignore the integration between organizations during the transformation and merger. (2) “Innovation” and “quality” are the critical strength to fix chasm for brand strategy in the turnaround. (3) To formulate the strategy of procurement, it should be tied in corporation goal and regard it as the core competence. (4) A corporation abandons itself to former successful model during transformation into new industry, which will affect the frame of strategic direction and its business execution. (5) For the placement of organizational resource for turnaround, corporation should deeply consider for the cultivation of core competence in corporation. Besides, to obtain more assistant resource inputs from government to reduce the organizational pressure of return of investment. Keywords： Smartphone, Corporation Transformation, Turnaround and resource-based Theory.

This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.

The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.

The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.