從衝突理論觀點分析台灣中小企業適合之接班制度

2018經濟部中小企業處調查指出台灣中小企業組織整體概況在台灣占72.15%，全台近98％企業都是中小企業。綜合以上資料顯示台灣產業主體較以中小企業為主，且中小企業之發展對台灣經濟有重大影響，但統計發現，有超過53％的台灣中小企業老闆年齡超過50歲，其中年逾60歲者則占17％，根據台灣董事協會2016年的統計，台灣家族企業掌門人平均年齡為61歲，多數在50到80歲，高於大陸和香港的平均54和57歲。Waymon(2005)提及「戰後嬰兒潮即將邁入退休年齡。」足以見得，台灣的企業交棒，更迫在眉睫。「接班」是多數中小企業必經而且關鍵的經濟演化過程，其為企業帶來不同文化刺激，但也可能成為組織衝突來源故本研究目的在於從衝突觀點中找出接班過程最適合之方式。本研究針對零售與製造業做調查，研究對象為具有經營決策流程相關人員、進行問卷，共回收有效問卷23份，利用DEMATEL分析建立準則關聯性，並藉由因果圖，建立結構模型，再運用修訂DANP，分析各準則之權重值，以作為方案選擇之依據，最後依據VIKOR評選適合接班的模式。本研究結果顯示，衝突理論做整體評估時，影響因子為「情感衝突」而導致類影響最高為「利益衝突」，在衝突觀點下最不適合的接班模式為「子承父業」。

關鍵字

衝突理論；中小企業；接班計劃；接班模式

並列摘要

The 2018 Ministry of Economic Affairs Survey of SMEs pointed out that the overall size of Taiwan’s SME organizations accounted for 72.15% in Taiwan. The above information shows that Taiwan’s industrial entities are mainly SMEs, and the development of SMEs has a major impact on Taiwan’s economy. Nearly 98% of enterprises are SMEs. However, statistics later found that more than 53% of Taiwanese SME bosses are over 50 years old, and 17% of them are over 60 years old. According to statistics from the Taiwan Directors Association in 2016, the average age of Taiwanese family business owners is 61 years old. Most of them are between 50 and 80 years old, which is higher than the average of 54 and 57 years old in mainland China and Hong Kong. Waymon (2005) said that "post-war baby boom is about to reach retirement age." Taiwanese companies are becoming more and more imminent. "Succession" is a necessary and critical economic evolution process for most small and medium-sized enterprises. It brings different cultural stimuli to enterprises, but it may also become a source of organizational conflict. Therefore, the purpose of this research is to find the most suitable way for the succession process from the perspective of conflict. In this study, we conducted a survey on retail and manufacturing. The research object was personnel with business decision-making processes. Questionnaires were collected. A total of 23 valid questionnaires were collected. The DEMATEL analysis was used to establish the correlation of the criteria. Revise DANP, analyze the weight value of each criterion as the basis for the selection of the plan, and finally select the suitable model for succession based on VIKOR. The results of this study show that when the conflict theory is evaluated as a whole, the impact factor is "emotional conflict" and the highest category impact is "conflict of interest", and the most unsuitable succession mode is "child inheritance"