This research adopts the analysis pattern by Healy &Palepu (1990), the Taiwan area carries on the strategy alliance firm, from 2000 to 2005, the materials to carry on the empirical analysis.

• 本文采用Healy &Palepu (1990)分析模式，针对2000年至2005年台湾地区进行策略联盟厂商的资料进行实证。