近年來企業及金融機構競爭日益劇烈，加上在經濟自由化國際化的浪潮下，各國逐漸放寬管制，使得金融機構紛紛進行併購，營運逐步朝向全球化的模式。企業為追求大型化，期望以規模經濟的方式降低生產成本，併購乃成為企業投資的一項重要策略，以便能快速達成企業成長的目標。併購的精神是將兩個企業的優勢加在一起，進行人力資源整合、組織任務整合、組織文化整合及經營管理資源整合，目的在提昇企業綜效。然而，企業進行併購後並不會自動產生併購上的效益，而是決定於併購交易結束後之整合管理工作，是否能有效地引導組織朝併購結合的目標邁進。本研究主要探討銀行業併購與經營績效之關係—並兼論異文化管理之干擾效果。
研究方法採用立意抽樣方式，抽樣來源是參考金管會統計資料，針對2005年發生併購之13家本國銀行及5家外商銀行，共計18家金融業併購之銀行管理階層高階主管作為研究對象。發出問卷180份，回收150份，有效問卷126份。研究結果發現：(1)銀行業併購的整合與其經營績效有正向關係；(2)異文化管理對銀行業併購整合與經營績效會產生干擾影響。(3)銀行併購後最高階主管的人選是選用主併公司(第一文化)之總經理；而在中階主管以及基層主管的人選卻採「第三文化」，亦即執行「主併公司與被併公司文化之優點的管理制度」來進行中階與基層主管的人員配置。
In recent years, the competition among institutions has become quite intensive. Under the trend of economic liberalization and internationalization, many countries have started to deregulated restrictions the trade laws and regulations. Resulting in merger and acquisition paving the way to globalization. With larger scale, the production cost may be reduced through the economies of scale. Merger and acquisition (M & A) have hence become an important strategy. The essence of merger and acquisition is to combine the advantages of two enterprises together to conduct manpower resource integration, organization mission integration, organization culture integration and operation management resource integration. The purpose is to acquire the synergy of M & A. However, after the merger and acquisition, the benefit may not be generated automatically. Instead it is determined by the integration of management work after the merger and acquisition transaction that whether this can guide the organization to advance towards the objective of the combination of merger and acquisition effectively. This research mainly investigates the relationship between the merger and acquisition and business performance in the banking industry and also about the moderating effect of cross culture management.
This research use the purposive sampling method and the sample was taken from 13 domestic banks and 5 foreign banks that have experienced merger and acquisition occurred in 2005. The senior managements in 18 banks being merged and acquired in the financial industry were surveyed. 180 questionnaires were sent. Out of returned 150 questionnaires 126 were valid. As the result it is found that: (1) there is a positive relationship between the integration of merger and acquisition in the banking industry and its business performance; (2) “cross culture management” will generate a moderating effect on the integration of merger and acquisition in the banking industry and the business performance. (3) the person to be selected for the highest level management after the bank is merged and acquired is the general manager of the acquiring firm (first culture). Persons to be selected for heads of middle level and base level use “the third culture” management system which means executing the “management system of the acquiring firm or the company being acquire depending upon whichever is more advantages” to conduct.
