影響臺灣中小型家族企業傳承之關鍵因素探討─以眼鏡產業為例

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题名:	影響臺灣中小型家族企業傳承之關鍵因素探討─以眼鏡產業為例
作者:	黃心彤;Huang, Hsin-Tung
贡献者:	高階主管企管碩士班
关键词:	家族企業;企業傳承;代際傳承;Family business;Business succession;Intergenerational transfer
日期:	2022-05-25
上传时间:	2022-07-14 13:50:48 (UTC+8)
出版者:	國立中央大學
摘要:	家族企業普遍存於全球各地，亦為華人企業之主要形式，在經濟發展中扮演無可取代的地位。其規模又以中小型居多，家數佔比雖大但個別規模小，人微言輕無力影響時局與政策，卻深受政府決策影響；沒有大集團的各項資源，卻仍需具備與他們相似之應變能力。無論規模，創業者之初心均冀望基業長青，但可成功傳承至第四代之企業卻屈指可數。根據資誠會計師事務所2019年7月公佈之結果，調查305位家族企業受訪者，家族企業掌權者為第三代及第四代以上只有9%。我國第一代創業家多數年近花甲，不僅面臨屆齡交班階段，其知識與體力應對多變之外在環境也漸感費力。如今科技已行至互聯網、大數據分析、人工智能電腦，跳脫過去商業思維，其衝擊更是令第一代創業者難以招架，代際傳承成為重要又緊急之事。家族企業傳承是一個多階段演進歷程，因在動態中進行易受許多因素干擾而充滿不確定性。傳承其實就是一個接班的過程，一體兩面之表現，就是將一個「權利移轉」表現在領導人的置換上。此論文以我自身所處之眼鏡製造產業為背景，邀請五家廠商業主受訪。由於我們長期合作近20年，對這些公司有相當認識且彼此均為企業雇主、身份對等，訪談內容信度極高。本論文欲從五家眼鏡個案中剖析他們如何啟動傳承、如何執行傳承、經歷何種困難及有無轉型成功…等。以「整全富裕五維理論模型」（Five-Dimention-Model李志誠及鄺俊偉,2012）為依據，進行實際訪談並佐以文獻參考、媒體報導資料彙整，試圖從中尋找出影響中小型家族企業傳承之關鍵因素。同業中仍有許多面臨接班傳承之創一代，期望此篇論文對他們有所助益或啟發。;Family businesses, widespread in the world, play an irreplaceable role in economic development. They are mostly small to medium-sized enterprises and therefore have little, if any, influence on government policies which deeply impact their business operations. The founders of the businesses all desire for enterprise perpetual development but according to a research conducted by PwC in July of 2019, out of 305 family enterprises only 9% of them are still owned by the descendants of the original founders in the third or fourth generation. The majority of the founders of the businesses are in their 50’s and 60’s. Not only are they facing succession issue, but they also struggle to cope with ever-changing environment. The technology advancement of Internet, big data analysis, AI etc. has rendered their knowledge and experiences irrelevant, further marking the importance and urgency of succession. With that in mind, I interviewed five owners of manufactories in my business, aiming to depict a clear picture of how they start and execute the transfer plan of business and what difficulties they have experienced and whether or not they are successful. Based on Five-Dimention-Model, I conducted interview, provided references, aggregated media reports, in an attempt to uncover key factors that affect the succession of small to medium-sized family enterprises. In the industry I do businesses, there are many who are confronting the same issue and I hope this thesis would be of some help to them.
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