實務上而言，企業併購的主要目的是獲取合併綜效，一般合併綜效可分為四大類：來自技術提升的綜效、來自多角化的合併經濟綜效、來自財務合併的綜效及管理綜效。併購的綜效類型將引導企業選擇適合的併購策略，將再導引企業的併購後IT 整合策略。

對於企業併購案中所產生的ERP系統整合問題，目前仍缺乏一系統性的探討。有鑑於此，本研究期望能針對企業併購時所衍生的ERP系統整合問題作為本研究主題，藉企業併購案例來探討併購後母、子公司兩個異質ERP資訊系統的整合問題並期望建立其整合的架構雛型，以提供企業界併購過程中，異質資訊系統整合時之參考。本研究的目的如下：建構企業併購中ERP資訊系統整合之參考模式及成功要素。

Normally, the main purpose of mergers and acquisitions (M&A) is to obtain synergies. Synergy can usually be divided into four categories: technology enhancement, economic diversification, finance and management. The type of merger synergy will guide an enterprise in choosing the most suitable acquisition strategy, while IT integration strategies will be led by acquisitions.
In terms of ERP system integration and management, a systematic discussion and solution are still lacking. According to the above-mentioned issue, the topic of this study is ERP system integration problems of enterprise acquisition. By taking the ERP system integration as an example, we discuss the differences between ERP systems of headquarters and subsidiaries after merging, and build an ERP integration prototype to provide a reference for different information systems integration in the process of mergers and integrations among enterprises. The study creates a referential model and key factors of ERP integration system for enterprise acquisitions.
This study focused on a solar cell company in Taiwan as a case study. This case membership targeted merging economies of scale and competitiveness , however ERP system integration is still a key factor in the case of successful mergers and acquisitions.
In summary, the main contributions of this study are: 1. M&A patterns and ERP systems integration correlation. 2. Serves as a case study of M&A processes to effectively implement ERP integration.

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