家族企業也適用公司治理嗎

Is corporate governance guidelines suitable for family-owned business

楊小綠(Hsiao-Lu Yang)

指導教授 ： 方文昌

國立臺北大學/商學院/企業管理學系/碩士(2008年)

摘要

近年來，公司治理改革已成為一個重要議題。那些適用於大企業的公司治理原則及標準，是否也同樣適用於家族企業？很多適用於大型企業或股權較分散的公司治理原則，對家族企業而言太過複雜，甚至可能會傷害家族企業。

家族企業是台灣企業之基本型態已是無庸至疑，企業持續的經營成功不單純只是企業主或投資人的財產損失問題，其牽涉層面甚廣。

基於上述之研究背景，本研究將以台灣家族企業現況來探討其公司治理方針。本研究具體之目的如下：
一、以家族企業為主體，建構一套完整公司治理指導原則。

公司治理是近年來一個新興的管理議題，學者們對於公司治理的定義、範圍與影響之因素，存在著許多不同意見。因此，本研究採歸納國內外相關學者之研究，並綜合目前業界實際情況，以家族企業公司治理方針，用深度訪談的方式，經由該理論架構內容來探討現今台灣家族企業之公司治理方針，希望藉由公司治理方針的探尋，為國內家族企業找尋更好的發展利基，增加組織經營之績效。

關鍵字

家族企業；公司治理；可歸責性

並列摘要

Governance reform of publicly held corporations is an important topic in recent years. Should these family-owned entities be held to the same governance guidelines and standards that apply to those large companies ? Many of the most popularized corporate governance practices may be detrimental and complicated to family businesses, and many are applicable only to very large, public companies with dispersed ownership. Many of the new laws and recommendations may actually be harmful to family-owned businesses.

The family-owned firms is the basic model of enterprises in Taiwan without doubt already, it is not only the issues of enterprise's owner or investors' property loss , the continually success of business management involves lots of aspects which comprises very widely.

On the basis of the research background which is mentioned above, it probe currently Taiwan’s family-owned firms which attributes the corporate governance guidelines . This concrete purposes of this research conclude as follow:
1. focus mainly on family-owned firms, build and conduct a series corporate governance guilding principles.

Corporate governance is a newly emerging topic in business management scope in recent years. The scholars have different debate on this subject from the definition , the range and the factors of influence according to the corporate governance practices. This research adopt and integrate domestic and international relevant research reports, and synthesize the industry-wide practices situation , implementing the family-owned firms corporate governance guidelines , using the personal interview in depth, probe into this theoretical content under corporate governance structure of the family-owned firms in recent Taiwan., the goal is to search for a better developing t strategy for the domestic family-owned firms, enhance the management performances in business organization by adopting the corporate governance guidelines .

並列關鍵字

Family business ； Corporate Governance ； Accountability

參考文獻

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