「欲戴皇冠，必先承其重」道出了企業接班者共同的歷程。大眾常投射「富二代、含著金湯匙」等刻板印象於企業接班人，認為他們繼承現成資源、比創業者更輕鬆。然而，沒有身處其中的人往往看不見壓力背後的真相。接班並非只是一場名份的交遞，而是一場關於責任承擔、關係調適與心理韌性的考驗，尤其在華人社會長期存在「父傳子、男性優先」的文化脈絡下，女性接班者更需同時證明能力與挑戰性別預設，承受雙倍的審視與期待。 台灣九成以上的企業屬於中小企業規模，接班不僅是權力與所有權的移轉，更是組織定位、世代價值與認同感重建的過程。本研究以三家台灣中小型家族企業為場域，訪談交班人、女性接班人與顧命大臣三類角色，採質性研究與跨案例比較，探討女性接班人的發生條件、歷程推進與角色互動。 研究發現，一般社會普遍認為交班人辛苦、接班人較易；然而實務中接班風險與壓力更大，因創業者失敗可歸於市場未定，而接班人失敗則常被標註為「敗家」、「無能」，決策時需兼顧長輩、員工與家族情緒，承擔「能否接住」的社會判定。研究結果顯示，女性接班人的接班歷程可分為三階段：（1）在未被預設為繼任者情境下，透過參與與績效取得舞台與能見度；（2）以成果證明取代血緣正當性，角色從「協助者」轉為「領導者」；（3）在制度與人心間推動變革，在新舊世代共治下，逐步取得組織認同與建立治理節奏。此外，本研究確認顧命大臣為傳承過程中關鍵推進力量，其以情感承接與非正式溝通緩衝衝突，以忠誠為信任基底，扮演資訊翻譯者、風險控管者與世代磨合的緩衝器，協助組織平穩跨越交棒期。 本研究期望補足女性接班議題在家族企業研究之缺口，亦為身處相似位置的女性接班人提供理解與支持。接班不僅屬管理學範疇，更涵蓋心理、社會、家族動力與價值傳承。本研究揭示的歷程樣態與角色互動，可作為未來接班制度設計、顧命大臣運作機制與女性接班人發展策略的重要參照，期盼能協助更多家族企業的接班不再只是財務與權力移轉，而是真正意義上的精神延續——基業長青，後繼有人。;The saying “heavy is the head that wears the crown” aptly captures the experience of successors of family businesses. Public discourse often imposes stereotypes on second-generation heirs， portraying them as “born with a silver spoon” and assuming that inheriting an established enterprise is far easier than building one from scratch. Yet， those who have not lived through this experience rarely recognize the pressures that accompany such an inheritance. Succession is not merely a symbolic transfer of title; it is a demanding process that tests an individual’s ability to assume responsibility， manage relationships， and develop psychological resilience. In Chinese societies in particular， where patrilineal succession and male preference have long prevailed， female successors must not only demonstrate their competence but also confront deeply entrenched gender norms， often under heightened scrutiny and expectation. More than 90% of enterprises in Taiwan are small- or medium-sized family businesses (SMEs). In this context， succession involves not only the transfer of ownership and authority but also the redefinition and renegotiation of organizational identity， intergenerational values， and legitimacy. This study examines three Taiwanese family-owned SMEs through interviews with three groups of participants: founders (incumbents)， second-generation female successors， and senior advisors. Using a qualitative approach and cross-case comparison， we explore the conditions under which female succession emerges， the processes through which it unfolds， and the patterns of interaction among these key roles. The findings reveal that， although succession is commonly framed as placing the heavier burden on incumbents and offering successors a relatively easier position， successors in practice often face greater risks and pressures. Founders may attribute failure in the early stage to uncertain market conditions， whereas successors who fail are more likely to be labeled unworthy or incapable， or even accused of “squandering the family legacy”. In making decisions， successors must simultaneously navigate the expectations and emotional pressures of senior family members， employees， and the broader family network， while also enduring the implicit judgment of whether they are capable of “carrying the mantle.” This study further suggests that the succession trajectory of female successors can be broadly understood in three stages. First， when they are not initially presumed to be heirs， they gain visibility and legitimacy through participation and demonstrated performances. Second， as their role shifts from assisting to assuming responsibility， tangible achievements gradually replace bloodline as the foundation of their legitimacy. Third， they begin to initiate reforms while balancing formal structures with interpersonal dynamics， gradually establishing their own rhythm of governance within a power structure from which the founding generation has not yet fully withdrawn. Furthermore， this study identifies the senior advisor as a critical force in the succession process. By absorbing emotional tensions and facilitating informal communication， senior advisors help mitigate potential conflicts. Grounded in long-standing loyalty and trust， they function as emotional buffers and informal communicators by translating information， managing risk， and easing intergenerational tension， thereby facilitating a smoother transition. This study seeks to address the relative gap in research on female successors within the broader literature on family businesses， while also offering insight and support for female successors in similar situations. Succession extends beyond management and ownership; it also encompasses psychological dimensions， social dynamics， family relationships， and the transmission of power and value across generations. The succession trajectories and patterns of role interaction identified in this study may inform the future design of succession systems， the institutionalization of advisory roles， and the development of strategies for female successors. By highlighting these dynamics， this study aims to guide family businesses toward a form of succession that is not merely a transfer of financial assets and formal authority but a genuine continuation of institutional spirit and purpose that ensures both the longevity of the enterprise and the emergence of capable successors across generations.
