中小型企業啟動接班計劃之關鍵因素探討

在企業隨著時間日漸成長與穩定發展後，企業主關注的議題也將由處理企業經營相關問題逐漸的轉移到企業接班議題，不過，企業主自身雖認知到這個議題的重要性，但卻不一定會去啟動與執行接班程序與計畫，甚至還可觀察到企業主故意拖延面對接班問題的現象。本研究使用層級分析法(AHP)為架構之問卷以便利採樣方式對中小型企業之企業主進行調查，此問卷將影響企業主啟動接班計劃之關鍵因素區分成社會資本、知識資本、經營環境、財務資產與企業主個人因素等五個構面及其二十個評估準則與兩種培植接班人選的方案，透過對二十五份有效問卷的分析研究，總結出影響企業主啟動接班之前五項主要關鍵因素分別為營運狀況改變(成長或衰落)、企業主的健康狀況、企業主個人交棒的意願、避免家族間爭產內鬥與接班者的繼承意願與取得「培植多位接班人」為較佳方案的結果。為進一步了解與分析各評估準則在樣本群組改變時的變化程度，本研究透過以企業主性別、年齡、企業內家族成員人數及企業行業別等條件作為區分依據的方式，將區分後之群組進行各群組評估準則之整體權重間的交叉比較與分析後，取得「營運狀況」此評估準則對男性與女性的企業主都有重大的影響且當企業內家族參與經營的人數越多時，與企業主個人因素相關之評估準則的影響程度也會明顯提高外，家族成員人數的多寡也會對企業主在面對方案的選擇傾向造成影響。本研究的各項評估準則與方案均以量化方式呈現，為企業主提供直觀且明確的參考指標，可提升企業主決策品質，讓企業主擬訂出更為完善的接班計畫與達成順利接班的目標。

關鍵字

接班計畫；中小企業；層級分析法

並列摘要

After the enterprise grows and develops steadily over time, the topic of concern to business owners will also be transferred to the business succession issues by dealing with business-related issues. However, the business owners themselves recognize the importance of this issue, but not necessarily Will be to start and execute the succession procedures and plans, and even observed that business owners deliberately delay the face of the phenomenon of succession. In this study, we use the AHP as the questionnaire to facilitate the sampling method to investigate the business owners of small and medium enterprises.This questionnaire will affect the key factors of the business succession succession division into social capital, intellectual capital, business environment, Financial assets and business owners and other personal factors of the five facets and twenty assessment criteria and two training succession candidates through the analysis of twenty-five valid questionnaires, summed up the impact of business owners before the succession of five The main key factors are the change of operating conditions (growth or decline), the health status of business owners, the willingness of business owners to pay for their own, to avoid the family between the fight and the succession of succession with the successor to obtain "cultivate a number of successors" As a result of a better program. In order to further understand and analyze the degree of change in the classification of the sample groups, this study will be based on the distinction between the main sex, age, number of family members in the enterprise and other aspects of the enterprise industry. The group has a significant impact on the male and female business owners when the cross-comparison and analysis of the overall weights of the group assessment criteria are achieved. The more the number of people participating in the business in the enterprise , The degree of influence of the assessment criteria related to the individual factors of the business owners will be significantly improved, and the number of members of the family will also affect the choice of business owners in the face of the choice of the program. The evaluation criteria and programs of this research are presented in a quantitative way, providing intuitive and clear reference indicators for business owners to enhance the quality of business decision-making, so that business owners to develop a more complete succession plan and achieve a successful succession goal.