家族傳承工具之運用：以閉鎖性公司為例

在台灣，大多數的中小企業都是家族企業，就連上市櫃公司也都有過半的比例是家族企業，所以家族企業的存續，影響台灣的經濟甚鉅，當我們確實做好家族傳承，將能因此成為穩定經濟的一大助力。家族的傳承必須要有適當的工具協助，擬定全方面的傳承計畫，而閉鎖性公司就是其關鍵的工具之一，透過設立閉鎖性質的家族控股公司，協助家族掌控經營權；並擬定家族憲法傳承家族核心價值與制度，其規範可透過家族委員會執行。創辦人亦能利用特別股之特性，設計一套有制度的傳承計畫，為企業設下安全機制，降低接班衝突，進而達到企業經營的平衡。為了能確保家族代代相傳，不怕分裂、不被吞併，搭配股權信託制度，能幫助企業不受世代影響，維繫家族成員緊密關係，並成功傳承企業永續，達成家族、公司與社會的三贏局面。

關鍵字

閉鎖性公司；股權信託；家族憲法；黃金股；家族傳承

並列摘要

In Taiwan, most of the small and medium-sized enterprises are family businesses. Even more than half of listed companies are also family businesses. Therefore, the sustainability of family businesses has a huge impact on Taiwan’s economy. When we succeed the family inheritance, it will be a major boost to stabilizing the economy. The inheritance of the family must have the assistance of appropriate tools to formulate a comprehensive inheritance plan, and a closed corporation is one of its key tools. Through the establishment of a closed family holding company, it helps the family to control the management rights. Additionally, it sets up the family constitution to inherit the core values and systems of the family, and its rules can be implemented through the family council. The founder can use the characteristics of preferred stocks to design a well-regulated inheritance plan, and set safety rules for the corporation. Furthermore, reduce the conflicts of corporate succession to reach the balance of corporate management. In order to ensure that the family is passed on from generation to generation without fear of splitting or being acquired, the voting trust system can help companies not to be affected by generations and to maintain close relationships among family members. Moreover, successfully inherit the sustainability of the business, achieving a triple-win situation for the family, corporation and society.