家族企業二代成功接班因素的探討
－由二代接班者的角度探討與研究

摘要中小企業曾帶動台灣經濟熱絡與起飛，依經濟部中小企業處 108 年底公告，台灣所有企業至 108 年底總計全部 1,527,272 家，中小企業共 1,491,420 家（97.65%），就業人數方面，全部就業人數是一千一百萬人，中小企業就業人數是九百零五十四萬人（78.73%）。面臨企業延續，跨代經營是傳子還是傳賢？在多數中小企業仍優先考慮家族企業發展的前提下，本研究不同於多數從交班者角度之分析，考慮接班者能力與意願將影響接班企業的發展，因此改以從二代接班人之角度研究，探尋影響成功接班的組成要素。本研究係藉由文獻回顧與德爾菲法之應用，建立一項以學術研究為根基的接班要素評估架構，共有三個構面與十九項關鍵準則，經過專家確認構面準則並進行評估，結果發現，二代接班經營者回溯接班問題，認為成功接班的最重要因素是「意願」，其次則分別為企業家精神、抗壓性、員工關係、與父母親關係(信任)、業內人脈、專業人才、資本以及經營管理方針。期許此研究之結果，可供台灣中小企業在進行接班人選評估時，增加不同觀點的考量，讓企業接班更加順暢與成功。

關鍵字

企業接班、德菲法、中小企業、跨代經營

並列摘要

Abstract Taiwan's small and medium-sized enterprises have led Taiwan's economic growth and take-off. The Ministry of Economy of Taiwan's Small and Medium Enterprises Branch has announced that by the end of 2019, there are 1,491,420 small and medium-sized enterprises (97.65%), within the total of 1,527,272 enterprises by the end of 2019. Within the total number of employments of 11 million people, there are 90.54 million (78.73%) employments are coming from small and medium-sized enterprises. Cross-generational operation has always facing the problem of whether to pass the company to relatives or an outsider. Under the premise that most small and medium-sized enterprises still give priority to the development of family enterprises. Other studies mostly focus on finding out how the ability and willingness of the successor will affect the future of a company. These studies is different from most of the analysis and choose to analysis in the perspective of the successor. Which is to explore the factors that would affect the success of succession in the perspective of the second-generation successor. This study has reviewed several of related literature and base on using the research method of Duffy’s law, which come up with three compositions and 19 key criteria succession factors. After these composition and criteria have been confirmed and evaluated by different experts, this study has discovered that in the perspective of the second-generation operator the main critical factor of success transition lies on the “willingness” of the successor. Other than the willingness of the succeccor, there are some other key factors, which are entrepreneurial spirit, stress resistance, relationship with parents (trust), industry connections, employee relationships, capital, professional talents, and management policies. It is hope that this research framework could help small and medium-sized enterprises in Taiwan to assess their second generation in different perspectives, and moreover wish that more small and medium-sized enterprises would be able to transit to their second generation smoothly and successfully.