「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.