宏碁（Acer）和華碩（Asus），同是臺灣少數能打進世界的知名科技品牌，被稱為臺灣雙A，遙想約二十年前，正值宏碁叱吒風雲之時，宏碁所出品的個人電腦，世界知名並擁有相當的市占率，是臺灣品牌的驕傲。而同期的華碩仍在嗷嗷待補，尚未走出屬於自己的一條道路。
　　宏碁的由盛轉衰、華碩的自幼成壯，同是臺灣3C品牌的兩家相似企業，是什麼讓兩家公司有著近似同樣的起步，卻在2016年的今日有著不同的發展？在現今大者恆大、未來前景仍渾沌不明的3C產業，兩家公司又會遇到何種可能的挑戰及相應的策略？
　　本文試著利用過往的資料，包含公司重大要聞、學者相關評論、股價及財報資料，以文獻分析法、個案研究法找出影響兩家公司過往成敗的關鍵因素（Key Success Factor），試圖結合企管理論，以BCG矩陣、SWOT及產業分析方法剖析其目前對內對外的競合策略，並試圖為臺灣品牌在世界的未來發展，提出一點可能的建言及期許。

　　Acer and Asus are two world-renowned technology brands rooted in Taiwan, also known as “Taiwan twin As”. Around 1990s, it was the golden age for Acer. The computers produced by Acer had owned a large amount of market ratio in the globe. Acer was a shining star and the pride of Taiwan. At that time, Asus was only an infant, trying to make its own way to grow up.
　　Yet twenty years later, around the beginning of 2016, the stock price of Acer has plummeted to 11, while the price of Asus is close to 270, not the best but quite good compared to the industry. The transformation of Acer went from strong to weak, and the growing of Asus went from beginner to advanced. What makes the two enterprises with the similar background have the same start, but the different development in 2016? In this ever-changing 3C industry, how do these two enterprises survive and continue sharpening its brands? What strategy should they take, to win this difficult game?
　　This article manages to use the historical information, including the company great events, news, scholar comments and articles, with the literature analytical method and case study method, trying to find the key successful factors of the two enterprises. SWOT analysis and the industry analysis are also comprised in this article. The author tries to apply what he learned in two-year graduate school life, and tries to provide some comments, possible advice, and encouragement for the Taiwanese brands

壹、 中文部份
一：書籍
1. 伍忠賢（2007）著，華碩馬步心法，臺北，五南圖書
2. 周芳苑（1999）著，華碩傳奇，臺北，商訊文化
4. 施振榮（2004）著，宏碁的世紀變革，臺北，天下文化
5. 溫金豐（2016）著，組織理論與管理四版，臺北，華泰文化
6. 劉國棟（2006）著，電子產業懂這些就夠了，臺北，大是文化
二：論文期刊
1. 李津波、施阳浩（2012），「波士顿矩阵分析在实际案例中的运用」，时代经贸：下旬，第四期，頁6-7
2. 吳豐祥（2002），「我國企業研發管理的典範之實證研究─以華碩電腦公司為例」，科技管理學刊，頁191-216
3. 謝明憲 （2013），「垃圾焚化廠經營之探討─崑鼎投資控股公司個案分析」，國立成功大學高階管理碩士在職專班碩士論文
貳、 英文部份
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