本研究主要以台灣從事分割的公司為樣本，但由於樣本數過少，無法探討更長期的 營績效，也許未來可以將時間拉長觀察，也可增加研究樣本，使實證結果更具可信性。
關於企業分割的文獻甚少，未來仍可做進一步地延伸性研究，包括公司治理機制的 不同對併購活動的影響，再深入探討造成分割與併購活動不同的因素；再者，影響經營
，後續研究可再加入不同的公司治理變數或不同的主題探討，觀察是 否具關連性。
經
績效的原因很複雜
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分析」，國立中興大學企業管理研究所未出版碩士論文。
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