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| Title: | 台灣中小型製造業接班傳承規劃之探討
Research of secession planning in Taiwanese mid-small manufacturing industry |
| Authors: | 陳忠言
Chen, Chung-Yen |
| Contributors: | 郭維裕
Kuo, Wei-Yu
陳忠言
Chen, Chung-Yen |
| Keywords: | 中小型傳統製造業
傳承接班
產業發展
轉型創新
Small and medium traditional manufacturing industry
Company inheritance
Industrial development
Transformation and innovation |
| Date: | 2023 |
| Issue Date: | 2023-03-09 18:17:54 (UTC+8) |
| Abstract: | 台灣中小企業面對傳承接班迫切的情況，如何規劃已成為企業永續經營重要課題。關於傳承議題的研究與探討較多會以公司治理、股權結構、與家族治理的觀點進行討論。相較上市櫃公司，台灣中小型的傳統製造產業資源小與營運規模大小不同，所關注的接班問題必然有所差異。傳承者與接班者面對所處經營局勢與資源條件不同，對接班工程規劃會有不同想法。中小型的製造業在面對產業發展，企業大型化、國際化、供應鏈等經營環境的改變，產業未來發展的不確定性非常高，甚至得面對更艱難的挑戰。當年西進大陸發展的台商要被迫面對競爭還是撤資，並同時評估企業的永續經營與企業傳承接班。有哪些是關鍵的因素條件？是外在經營環境、抑或產業在台灣的發展呢？還有哪些因素被中小型傳統製造業企業在傳承決定時列為重要的評估條件呢?
中小型傳統製造業從企業發展為考量，產業創新與轉型在傳承議題中是否是企業永續發展的另一個發展途徑。在產業當中，開發新的產品或服務，延伸產業發現新的定位新的發展。企業傳承接班的決策能否與企業創新轉型的決策緊密配合，便成為企業永續發展的關鍵決策。
本研究採質性研究，針對主要研究對象的中小型傳統製造業進行訪查，以了解受訪中小企業接班計畫的實施現況。透過實地訪談方式蒐集資料後，再經由逐字稿進行資料整理分析。探討中小型傳統製造業在面對創業者年事已高，企業傳承接班的急迫，與外在經營環境改變、不利經營的產業未來發展。傳承者與接班者如何對企業「傳承」永續發展作出評估與抉擇。
經由與訪談企業內容整理發現，外在環境確實會影響傳承者與接班者對企業接班的判斷。訪談也發現企業的轉型策略，整合產業上、下游，提供客戶更多元更完整的服務。藉由本次研究對中小製造業在企業傳承與外在環境的關係，提供企業有正向的參考，幫助企業在「永續經營」的抉擇時做出判斷。
Taiwanese small and medium enterprises are facing the emergency of inheritance, and how to achieve corporate sustainability has become the biggest issue. The majority of corporates evaluate their inheritances based on company administration, shareholding structure, business performance, and family governance. On the other side, Taiwanese SMEs have different considerations due to industry scale and resource shortage. Both successor and predecessor have different thoughts about inheritance because of resources and circumstances. Nowadays, the Taiwanese manufacturing industry is in a difficult situation caused by globalization, supply chain shifting, environmental change, and future uncertainty. Taiwanese corporates in China attend to choose between keeping investing and leaving the market. Decision makers demand to understand every factor to successful corporate sustainability and inheritances. Beyond industry environment and outlook, is there any element that needs to be considered when it comes to SMEs’ inheritance?
In order to sustain corporate development, can innovation and transformation become an alternate path to goal? Creating new business service or products lead the company to expand and discover the market. However, can innovation and inheritance have close work and become an important key when it comes to corporate sustainability? To find out does SMEs have any plans for innovation and transformation.
This research is qualitative research; the research object is small and medium manufacturing corporate. The researcher receives the object’s current procedure of corporate inheritance to analyze from in-person interviewing and collecting transcripts. Object exposes the urgency of inheritance because of the entrepreneur’s age. Furthermore, numerous difficulties including, environmental change, supply chain shifting, industry relocating, pessimistic forecasts, and drop in salary affect the object’s evaluation and decision of corporate inheritance.
Research indicates that external factors strongly affect the successor and predecessor’s judgment. The researcher also discovers the object’s business strategy, including integrating upstream and downstream and providing perfect and alternative services to customers. This research on the relationship between SMEs` inheritance and the external environment, provides positive references for companies and helps companies make judgments when making "sustainable operations” choices. |
| Reference: | 1. 司徒達賢，2021，家族企業的治理、傳承與接班。台北：遠見天下文化出版股份有限公。
2. 安侯建業聯合會計師事務所，2019，世代傳承大挑戰調查報告。台北：安侯建業聯合會計師事務所。
3. 李志華，2013，接班人：台灣中小企業存亡關鍵。台北：大塊文化出版股份有限公司。
4. 林鳳琪，2021，請六成企業掌門人，想交棒專業經理人。台北：遠見雜誌。
5. 林鳳琪、蔣濬浩，2020，政經變局下，企業傳承接班大調查。台北：遠見雜誌。
6. 吳忠吉，1999，台灣中小企業的回顧與前瞻，新世紀智庫論壇第7期。台北：台灣新世紀文教基金會。
7. 資誠聯合會計師事務所，2019，2019台灣家族企業傳承調研報告，台北：資誠聯合會計師事務所。
8. 資誠聯合會計師事務所，2020，2020 台灣家族企業傳承白皮書，台北：資誠聯合會計師事務所。
9. 經濟部中小事業處，2022，中小企業白皮書。台北：經濟部中小事業處。
10. 劉 正，2016，企業接班傳承的調查分析與跨國比較：以台灣與日本的製造業為例。台北： 行政院科技部。
11. 戴肇洋，2022，名家評論，正視台灣產業結構失衡發展危機。台北：工商時報。
12. 鍾喜梅、區玉輝 主筆 鄭力軒、詹淑婷、佘日新、吳淑玲、陳 凌、王 昊、李新春、肖 宵、馬 俊、趙 勇、許茵妮、江偉心、山口勝士、東出浩教、何巧清、徐竹先、賴永發 合著2018，中小企業傳承與創新。台北：前程 文化事業股份有限公司 |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
109932002 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109932002 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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