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Inheriting the issue of succession, from ancient to the present as well as from the king to the people, there is a complex situation in which the uploading of the inheritance, rationality and sensibility are intertwined. Taiwanese companies are mostly family-owned enterprises, and they happen to encounter the first generation of founders for taking the initiative to take over the emergency. However, subjectively there are multiple of considerations. All to throw out the observed problems and emphasize the seriousness of the succession problem. They have reached the level of critical national security, but the factors that have been delayed by the founders are mainly the key issues that everyone knows but how to solve the problems? What are the answers to the questions? What can be the best practice? However, private banks have severely distorted the image of the neutral and ideal family office, which has led to misunderstanding that the family office is only helping family businesses to manage their finances. CPAs and Attorneys can only provide limited advices on relevant professions. Not see the wood for the trees! Therefore, this essay attempts to use the management matrix published by Professor Daxian Situ as the research structure, and puts the management matrix into the contextual issues of succession, trying to find a set of "circumferential and mutually exclusive" inspection tools that allowing the inheritance to succeed. It is integrated into a systematic analysis, clearly finding the problem, in order to solve the problem and respond to the strategy, to introduce the resources accordingly, and to solve the problem completely. Thus, the succession will not be to treat only where the pain is, and the inheritors were no longer timid, but the successors were sincere and fearful. In the essay, the management matrix was adapted to the succession issues and slightly adjusted six levels, and intertwined 36 sub-items, explained one by one including examples into the world-class model has been passed down 350 years 13 generations of Germany Merck and The rare century-old enterprise HeySong Corp. Limited in Taiwan both are researched cases, and the two sides compare and find out the difference, meanwhile clearly understand the difference in concept and practice from the case. If there are any people who want to inherit more than 350 years up and ever, what are the directions and heights of efforts in the future? It is hoped that this research will do contribution to Taiwanese enterprises, promote the succession of Taiwanese enterprises to succession, alternate generations and enterprises, and continue to operate forever, and continue to provide an endless source of stability for Taiwan's economy!
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