解決方案：

C# Code:

/// <summary>
/// 加強版 Panel
/// </summary>
class PanelEnhanced : Panel
{
   /// <summary>
   /// OnPaintBackground 事件
   /// </summary>
   /// <param name="e"></param>
   protected override void OnPaintBackground(PaintEventArgs e)
   {
      // 過載基類的背景擦除函式，
      // 解決視窗重新整理，放大，影象閃爍
      return;
   }
   
   /// <summary>
   /// OnPaint 事件
   /// </summary>
   /// <param name="e"></param>
   protected override void OnPaint(PaintEventArgs e)
   {
      // 使用雙緩衝
      this.DoubleBuffered = true;
      // 背景重繪移動到此
      if (this.BackgroundImage != null)
      {
         e.Graphics.SmoothingMode = System.Drawing.Drawing2D.SmoothingMode.HighQuality;
         e.Graphics.DrawImage(
         this.BackgroundImage,
         new System.Drawing.Rectangle(0, 0, this.Width, this.Height),
         0,
         0,
         this.BackgroundImage.Width,
         this.BackgroundImage.Height,
         System.Drawing.GraphicsUnit.Pixel);
      }
      base.OnPaint(e);
   }
}