以管理矩陣探討企業傳承接班之研究

傳承接班的議題，古今中外，上至天子下至庶民，亙古存在著上傳下承，理性與感性交織下錯綜複雜的情境。台灣企業大多為家族企業，恰巧第一代創辦人已處於高齡，客觀上理應急需接班，但主觀上有包羅萬象的各種考量，各界不斷拋出所觀察到的問題，強調接班問題的嚴重性，大聲疾呼已經到了危及國安的程度，但創辦人們遲遲未能決斷的原因，最主要是關鍵問題大家都知道，但如何解套? 問題的答案可以是哪些選項? 最佳實務可以是什麼? 然而，私人銀行誇大的理財行銷話術，讓原本中性的家族辦公室形象給嚴重扭曲了，以偏概全地造成大家誤以為家族辦公室僅是幫助家族企業理財而已。而會計師及律師也僅能就相關的專業提供片面的建議，有見樹不見林之虞！因此，本研究嘗試以司徒達賢教授所發表之管理矩陣作為研究之架構，將管理矩陣套入傳承接班的情境議題中，試圖找出一套「周延而互斥」的檢視工具，讓傳承接班的問題連同經營管理上的問題，「整合」得到完整系統性的分析，明確地找到問題癥結，才能對症下藥，投入應對的策略並導入應對的資源，釜底抽薪地解決問題，才能讓傳承接班不至於頭痛醫頭、腳痛醫腳，不再讓傳承人傳得膽戰心驚，而接班人又接得誠惶誠恐。研究中，將管理矩陣順應傳承接班議題些微調整六大層級，並交織出36個子項目，逐一解釋後加上舉例說明，再套入世界級典範已傳承350年13代的德國默克公司與台灣少見的百年企業黑松公司作為研究個案，並兩相比較找出差異性，從案例中清楚知悉觀念上及作法上的不同之處。有為者亦若是，企業想傳承超過350年或真正能永續經營，還需要努力的方向及高度，他山之石可以攻錯。希冀以此研究能對台灣企業有綿薄貢獻，推動台灣企業能順利傳承接班，世代和睦交替，企業永續經營，持續為台灣的經濟提供源源不絕的穩定力量！

關鍵字

管理矩陣；企業傳承接班；家族治理；股權治理；公司治理；接班計劃

並列摘要

Inheriting the issue of succession, from ancient to the present as well as from the king to the people, there is a complex situation in which the uploading of the inheritance, rationality and sensibility are intertwined. Taiwanese companies are mostly family-owned enterprises, and they happen to encounter the first generation of founders for taking the initiative to take over the emergency. However, subjectively there are multiple of considerations. All to throw out the observed problems and emphasize the seriousness of the succession problem. They have reached the level of critical national security, but the factors that have been delayed by the founders are mainly the key issues that everyone knows but how to solve the problems? What are the answers to the questions? What can be the best practice? However, private banks have severely distorted the image of the neutral and ideal family office, which has led to misunderstanding that the family office is only helping family businesses to manage their finances. CPAs and Attorneys can only provide limited advices on relevant professions. Not see the wood for the trees！ Therefore, this essay attempts to use the management matrix published by Professor Daxian Situ as the research structure, and puts the management matrix into the contextual issues of succession, trying to find a set of "circumferential and mutually exclusive" inspection tools that allowing the inheritance to succeed. It is integrated into a systematic analysis, clearly finding the problem, in order to solve the problem and respond to the strategy, to introduce the resources accordingly, and to solve the problem completely. Thus, the succession will not be to treat only where the pain is, and the inheritors were no longer timid, but the successors were sincere and fearful. In the essay, the management matrix was adapted to the succession issues and slightly adjusted six levels, and intertwined 36 sub-items, explained one by one including examples into the world-class model has been passed down 350 years 13 generations of Germany Merck and The rare century-old enterprise HeySong Corp. Limited in Taiwan both are researched cases, and the two sides compare and find out the difference, meanwhile clearly understand the difference in concept and practice from the case. If there are any people who want to inherit more than 350 years up and ever, what are the directions and heights of efforts in the future? It is hoped that this research will do contribution to Taiwanese enterprises, promote the succession of Taiwanese enterprises to succession, alternate generations and enterprises, and continue to operate forever, and continue to provide an endless source of stability for Taiwan's economy！