- 學位論文
終結接班危機-台灣上市家族企業接班傳承之研究
The End of The Family Business Succession Crisis-The Case Study of Two TSEC Listed Companies
摘要
家族企業是世界上普遍又常見的企業形式。據《Forbes，2009》報導，家族企業佔全球企業總數80%，在英國家族企業有75%，在印度、拉丁美洲、中東地區有超過95%的企業是由家族擁有，這樣的經濟組織數量龐大，實力堅強。 本研究的動機來自綜觀全球，家族企業的傳承是一個難題，美林證券做過一項研究統計，東亞地區的家族企業只有15%能夠成功交棒第二代，但能繼續順利傳承到第三代，只剩下2%。美國家族企業中，高達三分之二比例的企業最終走上倒閉的命運。在英國企業傳承的失敗被列為企業停止營業的主要原因，諸多實例證明家族企業接班傳承不易。 本研究採質化研究個案分析法，研究核心在探討兩家上市家族企業接班傳承佈局，並依接班前後經營績效指標佐證交棒後是否順利。結論分析兩個案之接班關鍵因素，提出對家族企業接班傳承實務建議。建議有:一、儘早建立接班計畫，佈局接班傳承;二、循序漸進安排接班人進行完整的培育計畫與扶持指導;三、引進專業經理人制度;四、推動公司治理;五、落實獨立董事角色。
並列摘要
Family Business is one of the most common forms of business in the world. According to Forbes report in 2009, 80% of all enterprises are family businesses. In the UK, family businesses account for 75% of the enterprises; while in Latin America and Middle East, the percentage goes up to more than 95%. In general, family businesses are financially strong and large in scale. The main motivation of this study is to provide some suggestions to deal with the succession problems of family businesses from a global perspective. A research from Merrill Lynch shows that 15% of family businesses in East Asia have successfully passed their business to the second generation; however, only 2% of are smoothly passed to the third generation. Research also indicates that up to two thirds of the family businesses in the US failed to survive. In addition, the failure of UK businesses heritage as a main reason for companies to stop business, many examples have proved that the difficulty of family businesses succession. This study takes a qualitative approach to conduct a case study, to analyze the ownership transition process and explore whether the succession is successful by key performance factors before and after the transition in two publicly listed family businesses. Based on the results of the analysis, the author provides five key suggestions for managing transition of family businesses. First, plan succession early. Second, make arrangements for the successor to complete the sufficient cultivation and training. Third, hire a professional management team. Forth, promote corporate governance. Fifth, ensure there are strong independent directors.