台灣LED廠家與國際間大廠相較之下，資本，投入，規模相對小很多，LED中上游的關鍵零組件與材料的專利也都掌握在日、美大廠手中。大陸近年大規模的興建LED廠房，投注大筆資金，鼓吹外商設廠，不論上游，中游，更是以量取勝，並以低價銷售廝殺同業。因此台灣LED產業如要獲利，保持前3名才有獲利的可能，基於如此，綜觀各產業歷史脈絡，唯有透過各上、中、下游不斷的擴展、併購，結盟聯姻等整合策略，以擴大規模、通路、技術及專利交互授權，企業快速成長，方能提升國際競爭力與優勢。此探討將以質化研究方法，經營管理所學知識理論加上與前輩訪談，加以預測台灣LED界的未來與發展，期望提供業界準則與決策方向的依據。
從台灣LED產業界的歷史發展，不難了解上游產業為水平整合，下游產業為垂直整併，這也是使產業快速成長方式之一，資源、顧客互補、不搶彼此訂單，但相對的，兩不同企業文化整併，成敗與否過程磨合，組織文化融合，或是系統整合是重要關鍵。
本文中也會加以探討企業併購後，組織整合及各個價值活動在整合階段的方向目標，提供業界建議，這也是本論文的重點與方向。

Compared with large international manufacturers, Taiwanese LED manufacturers have relatively small capital, investment and scale. The patents for key components and materials in the mid-to-upstream LED industry are also in the hands of Japanese and American manufacturers. In recent years, the mainland has built large-scale LED factories, invested a lot of money, and advocated foreign companies to set up factories. Regardless of the upstream and midstream, it is more to win by volume, and to sell kitchens at low prices to kill the industry. Therefore, if Taiwan's LED industry wants to make a profit, it is possible to maintain the top three positions. Based on this, looking at the historical context of each industry, it is only through the continuous expansion, mergers and acquisitions, alliances and other integration strategies of various upstream, mid-stream and downstream industries. Only by expanding the scale, channel, technology and patent exchange authorization, and rapid growth of the enterprise, can the international competitiveness and advantages be enhanced. This discussion will predict the future and development of Taiwan's LED industry based on qualitative research methods, knowledge and theories learned in business management, and interviews with seniors, hoping to provide industry guidelines and a basis for decision-making. From the historical development of Taiwan's LED industry, it is not difficult to understand that the upstream industry is a horizontal integration, and the downstream industry is a vertical integration, which is also one of the ways to make the industry grow rapidly. The integration of different corporate cultures, the process of success or failure, the integration of organizational cultures, or system integration are important keys.

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