經營企業如要快速成長，併購是最快的方式；同樣地，經營企業難免會遭遇他人併購的議題。歐美國家企業的併購活動歷史悠久也非常盛行，法令準則也發展的非常完備。相較國外的企業併購案件，國內的企業併購案件尚有取他山之石攻錯之學習空間，因此，有關企業的併購法制環境應有改善與提升的空間。
企業併購的條件是否公平、合理或有無客觀的分析報告讓全體股東作為決策參考，是企業主面對併購議題時，須審慎因應的重要因素，更是併購成敗的關鍵；此外，企業主於進行併購決策前，更要審酌併購有無涉及不合法的壟斷或不合理的競爭行為；而在併購程序中，企業主應善盡董事會善良管理人注意義務，以兼顧公司最大利益為導向，而非徇私為己。
綜上，企業主及身為企業法務的建言者，不僅要以上述觀點因應企業之經營與所有，平時更要以強化公司治理為公司永續發展之根基，面對任何併購議題時，也唯有落實公司治理的企業，能從容應對併購的挑戰。

Mergers and acquisitions (abbreviated M&A) is an aspect of corporate strategy that can help an enterprise grow rapidly. Enterprises might inevitably encounter the issues of mergers and acquisitions by other corporate at the same time. The M&A activity has very long history and it is very popular in both Europe and the United States, the standard of the laws is well developed in these countries as well. In compare to the M & A cases in foreign counties, there is still a learning and improving space for the government to reconsider relevant regulations and make proper regulations to safeguard the transaction.
When the business owner faces the issue of M&A, he should carefully exam whether the condition of M & A is fair, reasonable, and if there is an objective analysis report for stockholders to make a decision. These factors are the keys in success of M&A transaction. In addition, the business owner should carefully exam if the M&A transaction is involving an illegal monopoly or unreasonable competitive behavior before he makes the decision. In the process of M&A transaction, the business owner should take the best interests of the entire company in fulfill his fiduciary duty as a Board Director to all the shareholders, rather than favoritism for himself.
In summary, as a business owner and an in-house counsel of the corporate, they are not only need to follow the above in running the business but also need to strengthen the management as the foundation of the corporate. When they face M & A issues, the only solution is calmly deal with the challenges by implement the corporate governance.

中文部份
1. 張淑玲，「併購動機、整合機制與績效評估-以平衡計分卡為例」，國立成功大學，碩士論文，民國93年。
2. 潘秀菊、劉承愚、蔡淑娟、尹章萬、馮震宇合著，商事法，元照出版社，台北市，民國89年。
3.顏福全，「企業如何進行併購作業-以個案A公司為例」，國立中央大學，碩士論文，民國92年。
4.尤淑儀，「臺灣企業併購之效益分析」，國立清華大學，碩士論文，民國90年。
5.李汪杰，「企業併購對組織文化融合過程之探討-以國內銀行業為例」，實踐大學，碩士論文，民國91年。
6.方至民，企業競爭優勢，前程企管出版社，台北縣，民國89年。
7.林明德、楊金石、劉鴻源：財經法律 個案探討 Paramount Communication, Inc. v Time Inc.，2012，取自國立中央大學EMBA財經法律課程講義。
8.廖聖慧，公司管控，證券暨期貨市場發展基金會，台北市，民國92年。
9.台灣證券交易所網頁：http://www.twse.com.tw/ch/listed/governance/cg_01.php
10. 香港證券及期貨事務監察委員會，公司收購、合併及股份購回守則，香港證券及期貨事務監察委員會，香港，1992年。
11.劉俞青，苦思七年 辜仲瑩避開罩門巧妙合併 開發金小股東被迫吞下凱基證，今周刊799期，2012。
12.Rus，「從公司治理看開發金併凱」，2012,http://www.rusrule.com/rusrule/?p=1523
13.謝易宏，「企業併購的法律成本與風險」，中原財經法學，第五期，2000/07。
14.公開資訊站觀測站網頁：http://mops.twse.com.tw/index.htm

英文部分
1. Broutners,K.D.,P.V. Hastenburg, P.V.&Joran, V.D. ”If most mergers fail why are they so popular？” Long Range Planning, vol.31, P.347-353, 1998.
2. Washington State Office of the Attorney General Website：http://www.atg.wa.gov/antitrustguide/Chinese.aspx#2
3. SA Stempel,“PFIZER-WYETH: LESSONS FROM THE FIRST MAJOR MERGER REVIEW OF THE OBAMA ADMINISTRATION”, Volume XI, pp.75-96, Number 2010.
4. The Delaware Supreme Court, http://courts.delaware.gov/Supreme/
Revlon v. MacAndrews and Forbes Holdings, Inc., 506 A. 2d 173 (Del. 1986)
Paramount Communications, Inc. v. Time, Inc., Del.Ch., C.A. No. 10,866, Allen, C. (July 14, 1989), aff'd, Del.Supr., 571 A.2d 1140 (1989).
5. Wikipedia-The Free Encyclopedia
http://en.wikipedia.org/wiki/Main_Page