臺灣TFT-LCD產業在歷經六年來各界的支持及關注下，臺灣不僅以日本廠商為技術來源，現在更是競合對象。韓國廠商則為臺灣之競爭對手及所要超越的目標。現今面對大陸TFT產業佈局的急起直追，臺灣面板廠商應密切注意其發展。臺灣在缺乏整合及世界級的領導商情況下，無法讓國內TFT產業的資源有效運用，使得臺灣各業者彼此競爭，無法一致對外抗韓、抗日，取得在此產業的優勢地位。本研究針對臺灣面板廠商是否可以採取水平的合併以增加競爭優勢進行探討，以資源基礎理論來探討國內各廠商的內部資源後，採配對組合方式評估合併後之競爭力與第一大（純粹）面板廠（LG. Philips LCD公司）做分析、比較。

The developing of Taiwan TFT-LCD industry is under the spot light for the past six years. Taiwan not only considers Japanese manufacturers as the technological resources but also as the co-opetition target now. South Korea manufacturers are the goal that Taiwan manufacturers should surmount. The panel manufacturers of Taiwan should pay attention to China since her overall arrangement of TFT industry is catching up. The over-dispersion investment in TFT industry in Taiwan results in that every one of companies is unable to reach higher economic scale. With the situation of low integration and without a world-class leader, the resources employing in the domestic TFT industry are inefficient. Consequently, Taiwanese manufacturers are competed each other and unable to confront the Japanese or Korea companies nor even keep a leading position in this industry. Therefore, the research adopts the horizontal merger strategy to study the competitive advantage for the TFT panel manufacturers of Taiwan before and after merging. To explore the internal resource of Taiwanan manufacturers and evaluate their competitiveness before and after the horizontal merger with each other, the result is been compared with the largest pure panel factory, LG. Philips LCD Company.