本研究係以我所在的S公司作為公司分割可行性研究的個案，S公司設立於中國大陸，目前分為生產電子半導體及五金文具兩個不同的事業群，其生產的產品也完全不相同，而隨著中國大陸政府對於電子半導體行業及五金文具的文化產業都有不同的政策扶持，但兩者合併在一起反而無法滿足相對應的優惠政策，這讓S公司的管理階層逐漸感覺兩個主營業務完全不相同的事業群有相互牽制的壓力，並且也容易使公司管理階層產生管理失焦問題及兩個事業處間有交叉補貼的情況，而目前能同時合理的解決以上問題的方法建議，只有對公司進行企業分割較妥當。 探究以上的原因，本研究將依幾個方面的分析探討來解決管理失焦及交叉補貼的問題，並利用分割後讓電子半導體公司來享受中國大陸的稅收優惠政策，及利用分割後的股權規劃來促使五金文具公司能在中國大陸資本市場上市，利用資本市場來擴大品牌知名度及增加上下游併購重組，使近七十年的文具產品老品牌在中國大陸再創輝煌的市占率。;This study is a case study on the feasibility of division of S company. S company is set up in mainland China. At present, it is divided into two different business groups: the production of electronic semiconductors and hardware stationery. The products produced by s company are totally different. As the mainland government has different policies to support the electronic semiconductor industry and the cultural industry of hardware stationery, However, the combination of the two can not meet the corresponding preferential policies, which makes the management of S company gradually feel that the two business groups with completely different main businesses have the pressure of mutual restraint, and it is also easy to cause the management of the company to have the problem of management out of focus and the situation of cross subsidies between the two business offices. At present, there are reasonable methods and suggestions to solve the above problems at the same time, It is more appropriate to divide the company.
To explore the above reasons, this study will solve the problems of management out of focus and cross subsidy according to several aspects of analysis and discussion, and make use of the split electronic semiconductor companies to enjoy the preferential tax policies in mainland China, and use the split equity planning to promote the hardware stationery companies to be listed in the capital market of mainland China, Using the capital market to expand the brand awareness and increase the upstream and downstream mergers and acquisitions, so that nearly 70 years old brand stationery products in mainland China to create a brilliant market share.
