企業併購法係提供企業以併購的機制，進行組織調整的一個主要法源，其為民國91年政府所頒布的財經新法典之一，歷經多次修法，最近一次修訂為民國111年6月間；相較於本課程的開設，試從企業併購的體系運作，認識我國企業併購法制的規範，提供財經與法律學生修習相關企業法律，的確是一個重要樞紐。因此，企業併購法對於學習財經法律的學生系而言，其重要性不言自明。
惟本課程的開設，與公司法、證券交易法課程的關聯性密切，在修習的規畫上，企業併購法與公司法、證券交易法所規範的內容與學習，將同時並進，另針對非法律系學生的授課，將採基礎案例式教學，再配合法條內容的解釋與衍繹，淺出而循序深入的企業併購實務與理論課程。
這學期本課程設計的重點將置於我國企業併購的法制規範，配合企業併購實務所著重行為效益分析，針對以下的主要併購機制，在課程上作系統性介紹：
（一）合併
（二）收購
包括（A）資產收購（B）股權收購與股份轉讓
（三）分割
（四）關係企業

The legal system of corporate mergers and acquisitions provides a major source of law for enterprises to adjust their organizations through mergers and acquisitions. It is one of the new financial codes promulgated by the government in 1991. It has been revised many times, and the most recent revision was in June 111 of the Republic of China. Compared with the opening of this course, it is indeed an important hub to learn about the operation of the corporate mergers and acquisitions system, understand the norms of our country's corporate mergers and acquisitions legal system, and provide finance and law students with relevant corporate laws. Therefore, the importance of corporate merger and acquisition law to students studying financial law is self-evident.
However, the establishment of this course is closely related to the corporate law and securities exchange law courses. In terms of study planning, the corporate merger and acquisition law and the content and study regulated by the corporate law and securities exchange law will be carried out simultaneously. In addition, for non-law students, basic case-based teaching will be adopted, coupled with the explanation and deduction of the legal content, a simple but step-by-step in-depth practical and theoretical course on corporate mergers and acquisitions.
This semester, the focus of the course design will be on the legal norms of corporate mergers and acquisitions in our country. In conjunction with the emphasis on behavioral benefit analysis in corporate mergers and acquisitions practice, the following main merger and acquisition mechanisms will be systematically introduced in the course:
(1) Merger
(2) Acquisition
Including (A) asset acquisition (B) equity acquisition and share transfer
(3) Division
(4) Related enterprises

廖大穎[公司法原論](三民,2024年)
廖大穎[證券交易法導論](三民,2023年)
廖大穎[企業法制實例與裁判解析](新學林,2023年)

Liao Daying [On the Principles of Company Law] (Sanmin, 2024)
Liao Daying [Introduction to Securities and Exchange Law] (Sanmin, 2023)
Liao Daying [Enterprise Legal Examples and Judgment Analysis] (Xinxuelin, 2023)