中小企業家族接班之困境與因應探討

中小企業一直是台灣經濟發展的重要支柱，過去的我們甚至自稱為「中小企業之國」，引以為傲的程度可見一斑。然而數十年過去，許多中小企業共同努力創造了經濟奇蹟，第一代企業家卻也逐漸步入晚年，不可避免的面臨到接班與否與交棒給誰的問題。以企業的永續經營為出發點，一般企業接班時的交棒對象有兩種選擇：專業經理人或家族成員。然而在台灣，絕大多數中小企業是家族性的，考量到文化與價值觀的延續，在接班上通常會優先考慮家族後代成員。而關於二代有無接班意願、如何選擇接班人、組織文化和角色衝突為何、權力結構如何變化、財務與稅務上的操作、接班後的績效表現與關鍵成功因素的分析等，過去的許多基礎研究皆已十分豐富。因此本研究擬以探索性兼解釋性個案研究法及深度訪談方式，透過三個不同產業的接班人故事與其所觀所感，探究各自在組織中遇到的問題、成因及其因應之道，藉此進一步歸結出各角色與之共處時所應抱持與調整的心態。

關鍵字

中小家族企業；接班人困境

並列摘要

The small and medium enterprises have been playing an important role of supporting the economic development in Taiwan. In the past, we even termed ourselves as ‘the Kingdom of Small and Medium Enterprises’, implying how we were proud of being so. As decades went by, those small and medium enterprises which brought the significant economic miracles began to face the fact that the startup entrepreneurs were getting into the autumn years followed by questions such as whether to relay and whom to be assigned. In terms of the sustainable development of a firm, usually the succession goes to either professional managers or family members. While in Taiwan, most of the small and medium enterprises are family-owned, so taking account of the continuity of the culture and values, the family descendants are thought to be the best choice. As there have been abundant studies on descendants’ willingness, selecting the successors, the cultural and role conflicts in the organizations, the change in the authority structure, the tax administration strategies in successions, the performances of successors, the analyses of key success factors, and etc., this study, with the methods of exploratory and explanatory case study as well as in-depth interview, tries to recognize the difficulties and the attributing causes, sort out the successors’ compliances and visions, and in the end come to a positive conclusion of the adjustments of the mindsets for whom the successors shall get along with.