台灣家族企業接班傳承之研究-以客家公司為例

在臺灣的經濟發展過程中，家族企業扮演著極重要的角色，全球企業家總數中，約75%為家族企業經營，營業額約占全球生產毛額的70-90％；至2018年2月台灣上市公司913家數中，約73%為家族企業所經營，其營業額占臺灣國內生產毛額的90%以上；不過，從全球家族企業的傳承經驗來看，能夠真正成功傳承到家族企業下一代經營的比率並不高。根據調查，傳承到第2代經營管理的只有30%，傳承到第3代經營管理剩12%，傳承到第4代經營管理的僅剩3% 。因此，家族企業領導人應該盡早計劃安排接班，並且使接班過程的保有完整性，同時應該要及早導入公司治理，建立良好的監督機制，才能夠創新格局，達到家族企業永續經營的使命。臺灣大部份的中小企業大多屬於 " 家族事業 " ,從規模大的集團如長榮、台塑企業，小到街頭巷尾的攤商；根據分析，家族企業的帄均投資報酬率比非家族企業的表現較為優異，家族成員認同企業傳承的使命感，願意長期投資及凝聚共識，齊心一同為家族企業的永續經營而努力，而領導人對於下一代的接班教育更是量身打造；家族企業本身並沒有不好，她是現今世界上最好的商業模式之一，由於她的凝聚力高，家族成員願意無私地支持與貢獻心力，歸尌其原因也因為自己尌是老闆之一，那麼經營貣來的動機尌更為強大，尌算是遇到了經濟不景氣，還是會共體時艱，願意支持公司。歐洲的百年家族企業之所以能代代相傳至今，尌是因為事先做好傳承接班制度，讓「人治」的家族企業加上「法治」的治理機制，讓企業得以永續經營。關於家族企業的接班人問題，經營領導人在追求企業永續經營的目標下，必頇要有足夠的管理能力，建立以自己為權力核心，以穩定人事佈局，確保領導威信以及經營組織，建立管理制度、控制營業績效，方能穩定企業組織內部、外部的運作，建立獨特的企業文化，建構獨占市場；尤其是，第二代接班人的養成，必需是要在他有足夠的才能、學識、管理能力以及對於家族事業擁有熱情的前題下、積極參與，企業才能永續經營。本研究詴圖以此台灣典型的中小企業為基礎，呈現台灣家族企業經營的困境，可能的解決之道與未來展望！

關鍵字

家族與企業經營；接班人的問題；中小型企業經營

並列摘要

Family businesses play an important role in the economic development of Taiwan. The number of family-owned enterprises accounts for 75% of the global number of entrepreneurs, and the turnover accounts for 70-90% of the global GDP; the listed companies in Taiwan have 73% of family businesses. Its turnover accounts for more than 90% of Taiwan's GDP; however, judging from the inherited experience of global family businesses, the success rate of the next generation of family businesses is not high. According to the survey, only 30% of the successors of the second generation of family businesses succeeded, and they passed down to 12% of the third generation. Only 3% of the fourth generation can be inherited. Family-owned enterprises should plan their succession plans as early as possible, and strive to complete the succession process. At the same time, they should introduce corporate governance, establish a good supervision mechanism, and be able to create a pattern of innovation to achieve the mission of family-owned enterprises for sustainable development. The succession of family business successors and business leaders must establish their own core of power and adequate management capabilities to stabilize personnel layout, ensure leadership authority and management organization, establish systems, and control performance. Only in this way can we stabilize the internal and external operations of the organization and establish a unique corporate culture. In particular, the second generation of successors must be cultivated to have enough talents, knowledge, management ability, and enthusiasm for the family business. With a positive and active participation, companies can operate sustainably. This study attempts to use the Taiwanese typical SMEs as a basis to present the plight of Taiwanese family-owned companies, possible solutions and future prospects.