台灣家族型態之中小企業接班問題的探討

Abstract

台灣家族型態的中小企業如何安排接班人，以及接班人所遭遇到的問題，是本研究要探討的主要問題。研究中訪談了20位台灣家族型態中小企業的企業主(n=5)或接班人(n=16)。請他們說明企業主如何規劃企業接班、如何訓練企業接班人，以及接班人在企業的承續過程中會遭遇什麼困難，接班之後在企業中所做的規劃。訪談資料顯示台灣中小企業的企業主雖通常都有接班的規劃。但實際接班人通常不是子女中最有能力者。此外，企業主給與接班人的訓練往往有限。接班人接班後往往會遭遇到一些困難，迫於中小企業的特性，企業第二代接班原因的主要因素仍是接班人對延續「家族」的使命感，而非對企業本身的展望。訪談資料也顯示，兩代之間對於接班人在接班前或是接班過程中應該受到什麼樣的訓練，認知有很大的差異。

The purpose of this study was to explore how small to medium-sized family firms in Taiwan made their succession, and what kinds of challenge the successor would face during secession. Five owners and 16 successors of family firms were interviewed. Data showed that all firm-owners intended to pass their firms to their siblings. However, they often did not have a clear plan for how to select and educate their successors. Often, the successor of the firm is the child who is less qualified among siblings but more sympathetic to the firm owner. The major concern of the child (successor) was to continue the “family” business, rather than the business itself. Because the owners did not provide adequate training for the successors, there were numerous difficulties their successors had to face after succession. Besides, due to the fast changes in the contents and methods of small to medium-sized family firms, most of the successors had to bring certain innovations to the firm regarding the market, product, or technology.