本研究從語藝的觀點出發，在公廣集團整併期間對其企業論述與組織真實進行分析，以瞭解現階段公廣集團的組織認定與企業文化，並為其所面臨的困境提出一些可供改進的建議。研究發現儘管公廣集團領導階層透過企業論述建構出「付託與承擔－台灣社會需要公廣集團」的語藝視野以召喚認同，但在變革的過程中，組織新、舊成員對於組織的定位與文化卻有不同的認知，使得集團成員無法對組織產生更深的認同，並進而影響組織對外的形象建立與整體表現。

This article investigates TBS’s corporate discourses during its merging process involved in organizational realities construction through organizational identity claims and cultural changes. From the rhetorical perspective, this paper employs several qualitative research methods to address the interplay between corporate discourses, organizational identity, and organizational culture. Although the managerial identity works as a rhetorical vision calling members’ identification, newcomers of TBS seem to have different perceptions of the organizational context. Consequently, the multiple identity claims affect TBS’s organizational image and performance. The findings, therefore, illuminate fragmentation as well as integration in the interplay between organizational discourses and identity.