隨著全球化之腳步，企業間為提升競爭力及組織經營效能，紛紛選擇以組織改造或是企業併購之方式以期加強自身在市場上之競爭力。企業併購之情況不僅在國際已蔚為風潮，在我國市場實際運作下亦已有許多實例及爭議問題發生。我國亦已於民國九十一年二月六日公布施行企業併購法，希冀就企業間之合併、收購及分割能有一明確之規定。但在企業併購之過程中，由於企業主體之變更勢必導致原有之勞動契約受到影響。在此情況下勞工如何尋求己身權益之保障，實為應值得相當關注之問題。同時在企業併購法之條文中更有直接關於勞動契約之存續及其效力的規定，而這些規定對併購相關企業勞工而言究竟是保障還是剝削，其與勞動基準法第一條所揭示「對勞工權益保障」之目的是否有違，在企業併購之過程中是否會造成犧牲勞工權益之結果，例如退休金、職工福利金、試用期間、最低工作年限等等，均為應值深究之議題。

Following the globalization and for the purpose of earning more profits, many companies merger or acquire with other companies. The situation also occurs in Taiwan , but before The Merger and Acquisition Law was enacted in 2002, we didn't have a complete legal system to regulate it. In the process of mergers and acquisitions, the changing of labor contracts is unavoidable. Thus, how workers protect themselves in the process of mergers and acquisitions is a subject of major concern. Between the Labor Standards Law and the Merger and Acquisition Law, many aticles are about worker’s rights and interests but they have different effects, such as the retaining and changing of labor contracts. How to use the different laws to promote worker’s rights is our main purpose in this study. Besides we also hope that both worker’s and business’s profits can be balanced.