本研究是採取問卷發放以及個案訪談方式來進行相關研究，問卷發放的對象是過去六年內曾進行同產業併購的國內上市、上櫃公司，而主要的資料來源為經濟日報、聯合報以及公平交易委員會等資料庫，總共發放140份問卷，其中回收問卷為69份包括有效問卷53份與無效問卷16份，因此有效問卷回收比率為38%；而個案訪談對象為華南金控、台新金控與聯華電子等三家企業。
　　本研究主要的研究方法包括敘述統計、因素分析與一致性檢定、集群、區別、變異數分析以及典型相關等統計方法，同時也採用平衡計分卡理論來評估各構面之間的差異。
　　本研究之研究目的與研究結論分為以下幾點：
一、本研究希望修正過去單一立場的併購動機並且重新探討併購動機與整合機制之間是否有差異性存在。
　　本研究結果顯示不同的併購動機對於整合機制的選擇會差生顯著性差異，其中以市場動機所差生的差異較大。
二、本研究利用平衡計分卡四個構面來探討併購動機的不同是否造成各構面重視程度的差異。
　　本研究結果顯示不同的併購動機對於績效評估會產生顯著性差異，其中以市場動機所產生的差異較大。
三、本研究利用平衡計分卡四個構面來探討整合機制的不同是否造成各個構面重視程度的差異。
　　本研究結果顯示不同的整合機制對於各構面的重視程度會產生顯著性差異，其中以系統整合所產生的差異較大。
四、本研究利用個案訪談結果深入探討不同的併購類型與產業類別對於各構面之間是否產生差異。
　　本研究結果顯示不同的併購類型與產業類別對於併購構面的選擇都會產生顯著性差異，其中以產業類別所差生的差異較大。

　　This research employed two methods: questionnaire and case interviews to proceed with the study. The questionnaires were delivered to firms that had acted M&A in the past six years. A total of 140 questionnaires were sent with a number of 69 samples being collected, including 53 valid samples and 16 non-valid samples. The response rate was 38%. The case interviewees were from “Hug Nan Financial Holdings Co., LTD”, “Taishin Financial Holdings Co., LTD” and “UMC.”
This research method includes factor analysis, factor analysis, cluster analysis, multivariate analysis of variance and canonical correlation et al., in the same time, this research use BSC theory to investigate whether there is a significant difference between different categories.
　　The research purposes and research conclusions are stated in detail as follows:
1.This research revised the past perspective, investigating whether there is a significant difference between different motives of M&A and the integrated mechanisms. The results indicated that motive of M&A differs.
2.The BSC as having four factors was used, trying to investigate whether choose of motive of M&A differs. The result showed that different motive of M&A will produce significant difference for performance evaluation.
3.This research makes use of the BSC to explore if the integrate mechanism could cause the different importance degree of each factor. The research result showed that the different integration mechanism's value toward each factor would produce obvious difference.
4.The results of the case interviews indicated that different types of M&A and industry categories would choose different factor for M&A.

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