摘要
大部份的中小企业都是以积极的企业精神及弹性的生产组织能力而成长，但许多
产业由于经济规模低，使用设备较少，投入的资本有限，而且技术水准不高，因此进
入产业的障碍极低。根据统计，在高达百万數目的中小企业，平均存活寿命为 13 年

其无法永续经营的原因，除了外在产业环境的变迁外，企业组织内部的经营管理问题
更是一项重要的因素。中小企业的发展不仅具有所有权与经营权有高度的重迭性，同
时也将家族成员间的人际网络关係融入营运组织之中，因此，家族关係主导企业的经
营与管理。但是中小企业的经营问题不只是因应外在市场环境的挑战与产业的变迁，
更延伸到企业接班问题以及接班后的治理问题。有关于中小企业接班问题的研究在国
内、外已经有相当數量的研究文献。但是对于「甚么是中小企业或家族企业？」却未
有标准化的界定。Irene Mandl 在「Austrian Institute for SME Research」的分
析报告中指出，有许多国家广泛的将家族企业等同于中小企业，而多數的定义则集中
于家族对于企业所有权与经营管理及策略的控制强弱。有些定义则是置放于区别家族
与非家族之上，兩者的区分在于家族成员不管是否有具有形式上的聘任资格，却能从
非管理职务上积极涉入公司的日常运作。或者是强调企业对于某家族收入的比重來判
定是否为家族企业。甚至有些定义强调不同世代的继承计画以确保经营大权不旁落，
但是在这麽多的研究中却没有一个研究能解决如果企业家没有后代或是第二代并不
想继续从事第一代企业家的事业时，企业家该如何让自己创裡的品牌持续下去

因此本研究是将研究者三十年工作经验中，长期配合的中小企业挑出十家透过
『实証研究法』与 『问卷调查法』 ，并佐以 『个案研究法』 來对照分析，这些企
业有些经历了交棒再交棒而平稳发展，有的因为交棒难产而消失在这市场，本研究将
从每一家企业的成立概况、现况说明并透过深度访问中小企业接班人在承续创业家之
后，如何在企业与家族兩者之间，快速而有效的建立起以自身为权力核心节点的社会
网络，來稳定企业与家族内、外的网络与营运模式。针对企业如何安排接班的问题以
及接班后的治理问题，而让创业者跟接班人如何对照使用新、旧网络关係來面对组织
转型所遭遇的问题以及解决之道，并分析其企业的传承模式之优劣以及可改进的方
法。以上讨论的中小企业权力传承对中小企业的标准的界定是依台湾经济部之定义；
中小企业指依法办理公司登记或商业登记，实收资本额在新臺币八千万元以下，或经
常僱用员工数未满二百人者

本研究所得到的成果是中小企业接班模式是与业主的价值观和世代差異有关。当
世代差異小（儿孙较认同家族传统时），内部接班的可能性较高。本研究提出业主对
家族企业的认知结构：家业、族业或企业，业主对所创企业的想法，将决定接班候选
人的优先次序。而因本研究之所得也对业主考虑接班计画应注意之事项提出五点建
议。（一）企业主本身应对自身事业有全面性的规划，并于以接班者原则性的指导与
培育。 （二）接班人选的培养计画，应该必须兼顾当事人意愿。 （三）在接班人培4
养过程中必须注意其价值观与态度，避免接班后才发现其抗压性不足导致对企业的损
害。（四）创业家对家庭子女、家族后代、企业内专业经理人的安排应有妥善规划，
以免公佈接班人选后造成动盪，若有需要也应该事先帮助接班者扫除接班障碍。（五）
中小企业权力传承模式中卖给股票上市公司是很容易失败的, 所以百年企业的传承
还是必须靠自己, 否则值钱的品牌还是会再一次易手

关键词：中小企业；企业权力传承；永续经营；接班人5
ABSTRACT
Most of the small and medium enterprises are based on a positive entrepreneurial
spirit and flexible production organization and growth, but many industries due to low
economies, the use of less equipment, investment is limited, and the technical level is not
high, so enter the industry Obstacles are extremely low. According to statistics, in the
millions of small and medium enterprises, the average life expectancy of 13 years. Its can
not continue to operate the reasons, in addition to changes in the external industrial
environment, the enterprise organization within the management problem is an important
factor. The development of small and medium-sized enterprises not only has the ownership
and management rights have a high degree of overlap, but also the family members of the
interpersonal network relationships into the operating organization, therefore, family
relationship-oriented business management and management. However, the operation of
small and medium-sized enterprises is not only due to the challenges of external market
environment and industrial changes, but also extended to the succession of enterprises and
succession after the governance problem. There are a lot of research literature on the
succession of small and medium enterprises. But there is no standardized definition of
what is a small business or a family business Irene Mandl in the Austrian Institute for
SME Research analysis pointed out that many countries have a wide range of family
business is equivalent to small and medium enterprises, and most of the definition is
focused on the family for corporate ownership and management and strategy control
strength. Some of the definitions are placed on the distinction between family and
non-family, the distinction between the two is that the family members regardless of
whether there is a formal appointment qualification, but from the non-management
positions on the active involvement of the company&39;s daily operations. Or to emphasize the
proportion of enterprises for a family income to determine whether the family business.
There are some definitions that emphasize the generation of inheritance plans to ensure that
the executive power does not lie, but in so many studies there is no one to solve if the
entrepreneur does not have the offspring or the second generation does not want to continue
The first generation of entrepreneurial career, the entrepreneur how to make their own
brand in the continued.
Therefore, this study is to examine the ten years of working experience of the
researchers, long-term cooperation with the selection of 10 through the empirical research
and questionnaire, and with case study to control the analysis, Some of these companies
have experienced a steady development, and some because of the bargain dystocia and
disappear in this market, the study will be from the establishment of each enterprise profile,
the status statement and through the depth of access to small and medium enterprises6
successor After the entrepreneur, how in the business and the family between the two,
quickly and effectively establish their own core network of power as the core of the
network, to stabilize the business and family within and outside the network and business
model. How to arrange the succession of enterprises and the succession of governance
problems, and let the entrepreneur and the successor how to use the new and old network
relationship to face the transformation of the organization encountered problems and
solutions, and analysis of its business heritage model The pros and cons and the improved
method. The definition of the standards of small and medium-sized enterprises discussed
above is defined by the Taiwan Ministry of Economic Affairs. Small and medium-sized
enterprises (SMEs) refer to the company registration or business registration according to
law, the paid-in capital is NT $ 80 million or is often employed Number of employees less
than 200 people.
The result of this study is that the succession model of small and medium-sized
enterprises is related to the values and generations of the owners. When the generation
difference is small (children and grandchildren agree with the family tradition), the
possibility of internal success is higher. This study suggests that the owner&39;s cognitive
structure of the family business: the family, the family, or the business, the owner&39;s idea of
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income of the owners to consider the succession of the project should pay attention to the
five recommendations. (A) the business owner itself to deal with their own business has a
comprehensive planning, and in the succession of the guiding principle and training. (B) the
succession of the traini