在選填幼教系的那刻起，我就知道未來要承接母親所經營的兒童教育事業，但 內心卻常有個聲音是「好希望我是願意承接母親經營的事業，但為何我始終沒辦法 也不願意做出這個選擇？」。母親在我童年時期忙碌的景象，使我一直擔憂承接後， 我的孩子也會像我童年時期一樣孤單，但若不選擇承接，母親還會愛我嗎？ 這進退兩難的處境在遇見兩位幼兒園接班人後，開啟了我的探尋之旅。無論是 透過訪談準幼兒園接班人、訪談家人以及接受心理諮商，甚至一年代理經營等等的 探尋行動，我看見過去的自己是依附在母親的期待中與一昧想像他人一樣。藉由自 身不斷行動、敘說與反思，促動原先對他者與自己既定且僵化信念的改變，透過說 也看見自身的生命起伏與演變的意義脈絡，當人能看見此意義脈絡的同時也就能看 見人自身經歷存在的價值，使過往在認回自我的過程中得以平靜安穩的存在，進而 拾回生命的主權為自己做決定，有力量思考承接與否的挑戰。而承接家業對我而 言，成了可以實踐自我理想的選擇。 / In the election of the pediatric system, I know that the future to undertake the mother's children's education business, but the heart is often a voice is "I hope I am willing to undertake the cause of the mother's business, but why I have no way do not want to make this choice? " My mother in my childhood busy scene, so I have been worried about undertaking, my child will be as lonely as my childhood, but if you do not choose to undertake, the mother will love me? This dilemma in the situation after meeting the two kindergarten successors, opened my search trip. Whether it is through the interview kindergarten successors, interviews with family members and to accept psychological counseling, and even one year agency operations and so on the search action, I saw the past is attached to the mother's expectations and ignorant imagine others. By their own action, narrative and reflection, to promote the original and their own established and rigid beliefs of the change, through that also see their own ups and downs of life and evolution of the meaning of the context, when people can see this sense of context at the same time also can see the value of the existence of their own experience, so that in the past to recover the self in the process of calm and stable existence, and then retrieve the sovereignty of life for their own decisions, have the power to think about whether to undertake or not. And to undertake the family business for me, has become a self-ideal choice.

家族企業是台商企業普遍的經營型態，隨著近幾年台商第一代創業主接近退休年齡，各個台商家族企業中逐漸掀起一波接班潮，未來能否突破接班的挑戰，是台商家族企業走向永續經營的關鍵。然而，家族企業對各接班規劃關鍵因素的認知，都有可能影響接班的最終成果，因此，本研究以台商家族企業的第一代創辦人及第二代接班人選為對象，分別探討家族企業對傳承與接班、治理、成長、確信性、退場策略、財富管理等六項接班規劃關鍵因素的重要性認知程度及影響力認知程度，以分析台商家族企業對接班相關議題的認知現況，以及重要性和影響力兩者認知的差異。此外，本研究更進一步分析職位、性別、年齡、身份等個人特性，以及產業類別、公司年齡、所在地、員工人數等企業特性對各個接班規劃關鍵因素認知的影響。 本研究以結構性紙本問卷進行調查，採用資料分析方法包含探索性因素分析、信度分析、相關分析、成對樣本T檢定、平均數比較、獨立樣本T檢定、單因子變異數分析等方法進行檢定。研究發現，各個接班規劃關鍵因素認知無論在重要性或影響力上，多數都彼此存在顯著正向相關，且重要性的程度均顯著大於影響力的程度。此外，更進一步發現身份、員工人數、產業類別會對認知的結果產生影響。 / Family business is one of general types of companies in Taiwan. As the first generation entrepreneurs reached the retiring age in recent years, many Taiwanese family businesses gradually tend to prepare for succession planning. Whether those Taiwanese family businesses could go through the challenges of succession in the future will be the key factor of their sustainable operation. However, their perceptions of succession planning related issues could influence the result of succession. With their first-generation founders and second-generation successors as research object, this study explored their perception level of the importance and capability to the key factors of succession planning, including succession and next generation, governance, growth, assurance, exit strategies, and wealth preservation. Then, we could capture the thought of family businesses and figure out the difference between importance and capability of each factors. Besides, this study also analyzed the influence of some individual characteristics（ position, gender, age, and status） and business characteristics（ industrial categories, established year, location, the number of employees）. This study employed a paper-based questionnaire survey with a structured format and tested by explorative factor analysis, reliability analysis, correlation analysis, paired sample t-test, comparison of means, independent-sample t-test, and one-way ANOVA. Through those data analysis, the results showed that almost all factors revealed in the study are significantly positively correlated to each other in the perception level of importance as well as the perception level of capability. And, the perception level of importance is always higher than the perception level of capability. Furthermore, some characteristics, including individual status, industrial categories, and number of employees can significantly influence the result of the perception level.

隨著二次戰後嬰兒潮的逐漸退休，公私部門都面臨到中高階主管人才短缺的問題。同時，少子化的社會趨勢使得組織中的人力斷層更為明顯。另一方面，我國對公務人力退休制度所進行的變革，也使得許多公務人力屆齡即退甚至提早退休。在這種情形下，我國之公務人力將呈現不斷老化，且後繼人員銜接不及的問題結構。因此，針對中高階主管的培養選拔制度變成了政府人力管理之首要之急。然而我國政府目前並沒有針對中高階文官進行系統性的規劃培訓、選拔的機制，所以近日我國欲成立國家文官學院以及高考一級的變革等措施，都是希望能針對政府高階文官的培育設計出一套有系統且有效果的制度。 政府高階文官的良窳可以說是決定國家競爭力的關鍵因素，由瑞士洛桑國際管理學院（IMD）每年公布的世界競爭力排名可以看出，新加坡能長期居於該排行榜前兩名的位置，與其政府效能有絕對的關係。從該競爭力排行的指標中可以發現新加坡政府在政府效率、政府執行力、政府彈性應對經濟變動、政府制度完整性等四項指標皆名列第一，而這就是他們能有如此優異的政府競爭力的最重要原因。從新加坡立國之初就開始採用殼牌公司的接班人制度作為其公務人力培育、拔擢機制的核心概念，同時在接受菁英主義的社會文化之下，逐漸演變出屬於新加坡的政府接班人計畫。他山之石可以攻錯，因此本研究以新加坡政府接班人制度作為研究分析的個案。並且透過與學者、人事行政局、考選部等單位高階文官進行深度訪談，除了探討新加坡制度在我國推行之可行性分析之外，同時亦為我國未來建構高階文官接班計畫提供參考意見。 經過深度訪談以及利用系統性接班人計畫與管理模型對新加坡制度進行理論檢視之後，新加坡的制度中的菁英文化無法在我國文化系絡中推行，然而其對於文官的潛能評估、培訓制度相當值得我國效法與參考。最後對我國未來若要推動高階文官培育機制，提供以下建議作為參考。包括建立人力資本的觀念，以及從制度、組織、法令、課程等四個面向來規劃系統性的高階文官培育機制，方能使該機制發揮出最大的效能，培育篩選出最佳的政府接班人。

本研究為了解家族企業第一代傳承給第二代之接班規劃與模式，及第一代在採取此接班模式所考量之接班因素為何。首先以文獻與次級資料進行紮根分析，大致歸納出台灣家族企業在進行接班時所考量之因素為何。再以深度訪談之方式，訪談十家台灣家族企業，在訪談過程中進一步探究現在台灣家族企業在接班時所採取之模式與其所考量之因素。接續次級資料進行紮根研究，以達到理論飽和。 選擇家族內部成員或非家族內部成員的家族接班考慮因素有：血緣或親屬關係、中華文化與家庭倫理、教育學歷背景、基層做起、部門輪調、外部工作經驗、意願、信任、經營權、所有權、股權分配、能力、忠誠度、領導風格、個人特質等因素。選擇企業內部員工或外部專業經理人之能力接班考慮因素歸納出來有：教育學歷背景、資歷、企業文化、引進專業技術能力、管理制度、板凳哲學、關係、基層做起、部門輪調、遠見、領導風格。進一步以紮根理論研究方法將兩部份因素進行主軸編碼與選擇編碼最後歸納出第一部份的核心類別為「家族接班」，第二部份的核心類別為「能力接班」。 本研究相關之研究發現有以下六點： 一、 科技、製造業對教育學歷背景之要求較食品、消費品業明確。 二、 家族成員以各部門歷練為主， 內部員工重在深層培育， 外部專業經理人大 致了解各部門運作。 三、管理導向領導者較適合兄弟共治企業，新一代領導者偏好外部專業經理人。 四、兄弟共治企業要長久 經營，彼此觀念要相契合、少計較，並 清楚分權。 五、年輕二代績效表現主要以改善企業流程或制度為主，尚無法進行重大決策。 六、第二代在規劃未來接班時多以企業內部員工或外部專業經理人為主。 / The objective of this research was to understand how the owner of family business plans his/her succession and what the factors he or she considers. Firstly, following the grounded theory method, I reviewed prior literatures and used the secondary data to categorize the considered factors in the succession of Taiwanese family business. Then, I conducted the in-depth interviews with 10 Taiwanese family business members to further verify the succession factors. Finally, I used these collected data to achieve theoretical saturation. The factors of choosing the successor between family members and non-family members are including: relationship of blood and relatives, Confucian values and Chinese culture, educational background, frontline work experience, functional rotation, outside work experience, willingness, trustiness, governance, ownership, distribution of shares, competence, royalty, leadership and characteristics. The factors of choosing the successor between internal employees and outside professional managers are including: educational background, seniority, business culture, introduce professional skills or professional management, succession system, relationship, frontline work experience, functional rotation, foresight and leadership. I used the axial coding and selective coding to categorize these two kinds of factors into central categories of “Family succession” and “Competence succession”. The study can be summarized as following findings: 1. The requirements of educational background of technology are more specific in the manufacturing industry than the food and FMCG industries. 2. Family members are focused on functional rotation; internal employees are more emphasized on depth training; the outside professional manager come to family business directly. 3. The management-oriented leader prefers co-governance of family business between brothers. The new generation leader prefers outside professional managers. 4. The consistent value of management and clear decentralization are important in brother-cooperative governance business. 5. The main task of the new generation leader’s performance is to improve business processes or systems. They didn’t have the enough authority to make an important decision. 6. The new generation leaders plan their future successions with internal members or outside professional managers.

對於台灣本土企業而言，接班風險往往成為一項獨特的經營管理風險。本研究分析某一家未能有效管理接班風險的金控企業，並以另一家係有效管理接班風險的金控企業做為對照標竿，藉以探索金控家族企業因為傳承所面臨的接班風險。透過訪談資深幹部所得之資訊，本研究歸納金控家族企業接班過程的可能問題為潛在接班人的「培訓過程」與「態度問題」。此外，就彙整報章雜誌的額外則發現，接班風險較高的企業有較多因為內控問題而產生的裁罰案件，而若干裁罰案件顯示係因所有權凌駕經營權造成的企業損失，並損及企業的商譽。具體而言，與對照企業相較，接班風險的金控企業有顯著較高的裁罰案件與媒體負面報導，相信本研究所提供的對比分析將可提供台灣本土企業有效降低接班風險的參考。 / Succession risk is a unique risk management for local Taiwanese companies. This study analyzes a financial holding company which fails to effectively manage succession risk, where another benchmark company with effective succession risk management is used as comparison to probe into the succession risk faced by the family-run financial holding company from inheritance. The study applies information acquired from interview with senior managers to conclude that likely problems in the succession process of family-run financial holding companies could lie on the “training progress” and “attitude issue” of the potential successors. Moreover, additional findings from the compilation of newspapers and magazines suggest that companies with higher success risks tend to face with penalty cases due to internal control issues. Several penalty cases would imply corporate loss as a result from ownership overriding management with damage to the corporate reputation. Specifically, compared with controlled company, financial holding companies with succession risk is associated with significantly higher penalty cases and adverse reports from the media. The study is believed to provide a comparative analysis that will provide reference for local Taiwanese companies to effectively reduce succession risk.

「中小企業」一直以來都是我國商業經濟的根基命脈，這些企業大多是以家族企業的形式經營，因此「父傳子、子傳孫」是相當普遍的接班形態。但發展至今，許多企業主開始面臨膝下無子或子女不願接班的窘境，且隨著產業變遷，中小企業在用人與留才上也遭遇到困境。這些因素都使得台灣的中小企業在近年來發生了嚴重的「接班問題」。 「接班人計劃」(Succession Plans)已逐漸成為企業相當重視的人才議題；正如許多企業在面臨領導人驟逝或因故離職時，因為無法迅速推舉出新任的接班人，進而導致組織動盪甚至影響到企業營運。因此，透過制定接班人計劃，預先培養未來所需的領導者，已成為企業間普遍的做法。 考量到中小企業的獨特性，在發展接班人計劃時無法完全因循大型企業的做法。本文旨在透過探究以下三個問題，試圖發掘中小企業在發展接班人計劃時應注意的重要議題： 1.中小企業接班人計劃發展的結構性困難。 2.中小企業接班人計劃所應具備的內容與特質。 3.中小企業接班人計劃得以成功的關鍵因素。 本文將以個案研究的方式，實際建構一套中小企業的接班人計劃，並將研究結果作一整理與綜合性之討論。 / “Small and medium enterprises” have been foundations of economy in our country for a long time. Most of these enterprises are family-owned, so passing on from generation to generation is a usual type of succession. However, there are some entrepreneurs who don’t have any offspring or finding their coming generation have no willingness to take over the business. It’s a troublesome problem that many small and medium enterprises have no idea about how to pass on the business. “Succession Plans”start to be paid attention by many entrepreneurs in recent years. In the past, many dominant enterprises collapsed in a flash just because of failure in succession when last conductor quitted or passed away. Now, it’s very common for enterprises to formulate a proper succession plan in order to incubate some backup talents for future needs. To consider about the uniqueness of small and medium enterprises, it’s hard to follow up the major industries totally. In this paper, we want to investigate the succession question of small and medium enterprises by dealing with three point: 1. What are the structural difficulties about succession plans in small and medium enterprises? 2. What are the contents and characteristics should be possessed by succession plans in small and medium enterprises? 3. What are the key success factors (KSFs) or key performance indicators (KPIs) for succession plans in small and medium enterprises? In this paper, we’ll have a case study research and try to build a succession plan for case company. The final goal is to make this issue prominent and then find the way to resolve the question.

在2000年後，由於大陸外貿的崛起，大陸禮品業者也在國際展場中嶄露頭角；許多國外買家為其低廉的價格吸引下單，但是之後衍生出來的品質、交期的問題則層出不窮。 國外買家的無奈在於期間的溝通，也深刻體驗到大陸人的商場文化 – 「什麼都沒問題！」(Everything is NO PROBLEM = OK & YES)。等貨到國外倉庫，開箱一看，所有問題就完整呈現了。 其中的語言溝通、消費市場的需求、文化差異 … 等是主要因素。 問題發生後， 解決方案的合理性也是從事國際貿易者所要具備的能力之ㄧ。 這時有些較積極、採購項目繁多、產品屬中低價位的國外買家就會派人來中國大陸探路，設立採購辦事處 (Buying Office)。初期會在香港成立運作子公司，主要以搜尋產品、採購、驗貨為主要業務；慢慢進入大陸本土，如深圳、廣州、廈門、 上海等沿岸城市； 近期內地的興起，因應產業不同的需求，也紛紛設點遍及北京、天津、太原、重慶、成都等重點城市。 但這些採購辦事處 (Buying Office) 的組織運作中， 高階管理人可能是外國總公司直接派遣，但往下的工作很多需要用到大陸的人力，而衍生出採購拿回扣、驗貨拿紅包的弊端。 同時也有一些產品屬中低價位的國外買家，他們並未躁進；但因應貿易環境的改變，為了避免設立採購辦事處的風險，他們也會透過一些第三方驗貨的服務公司 (The 3rd Party Inspection)，替他們把關品質。 當然這類的公司多為大陸人組織運作，衍生出來的弊病也較單純，就是驗貨拿紅包；但犧牲的就是品質了。 最後，就是有一些保守派的國際精品買家，我們稱他們為禮品業「金字塔頂端」的少數買家。 他們在價格彈性有空間的條件下，會把搜尋產品、驗廠、採購、驗貨等業務委外給值得信任的公司，並簽下採購代理的合約，做為外國公司在亞洲的備用團隊 (Backup Team)，為其公司的功能性部門加長了戰線。 本研究從行銷策略、商業模式、服務創新、供應鏈整合等理論出發，結合國際精品採購代理公司Tableware & Home Décor產業，提出了一個新的國際精品採購代理公司的未來的成長機會。 這個成長的機會中建議公司進行客戶、供應商整合及內部人才的培育，有助於公司降低交易成本、更好的服務客戶，提升原有服務品質並提供新的附加服務，增強採購代理的競爭力及績效，並在公司既有的核心能力下創造更多的成長機會。 / After 2000, due to the rise of China's foreign trade, the gift industry also emerged at the international exhibition; many foreign buyers are attracted by its low prices and placed orders, but then derived from the quality, delivery problems are endless. The frustration is that foreign buyers not only during the communication, but also a profound experience to the mainland's mall culture - "Everything is no problem." (NO PROBLEM = OK & YES). But when goods is delivered to foreign warehouses, out of the box and saw all the problems presented to the full. The main factor is the language, communication, consumer markets, cultural differences ... and so on. After the problem occurs, the international trader has the ability to be a problem solver, who should provide the reasonable solution subsequently. At the same time there are also some middle-low-priced driven foreign buyers, they did not rush things; but faced the trade environment changes, in order to avoid the risk of buying offices, they will through some the 3rd Party service company for them to check the quality. Of course, many of these the 3rd Party companies operate by Mainland people, the weaknesses they found are simpler, that is, an inspector get a red envelope when they conduct inspections; but is the quality of the sacrifice. Finally, there are some conservative international boutique buyers; we call them the buyers of the gift industry "pyramid". They have room on price elasticity conditions, they will outsourced a trusted company for products sourcing, audits, procurement, inspection and other services, and signed a contract procurement agency, as its foreign companies in Asia, alternate team (Backup Team), for which the company's functional departments lengthened the front. In this study, starts from marketing strategy, business model, service innovation, supply chain integration theory, combined with international boutique procurement agent Tableware & Home Décor industry, proposed a new international boutique procurement agent's future growth opportunities. The opportunities for growth companies recommended customers, suppliers and internal integration of the nurturing of talents, helps companies reduce transaction costs, has better customer service, improve the quality of existing services and provide new additional services, enhance the competitive procurement agency power and performance, and in the company under the existing core competencies to create more growth opportunities.