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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/140581


    Title: 家族企業傳承個案探討— 以接班人計劃及股權傳承為例
    The Case Study of Family Business Succession-The Application of Succession Planning and Share Transfer Mechanism
    Authors: 林姝孟
    Lin, Shu-Meng
    Contributors: 盧聯生
    林姝孟
    Lin, Shu-Meng
    Keywords: 家族企業
    接班人計劃
    股權傳承
    Family business
    Succession planning
    Share transfer
    Date: 2022
    Issue Date: 2022-07-01 16:05:46 (UTC+8)
    Abstract: 在台灣，家族企業對整體經濟有著重要的貢獻，創造了許多就業機會。歷經了十大建設及經濟起飛，白手起家的企業創辦人面臨接班以及家業傳承的議題，不難發現有許多家族企業在創辦人逝世後，出現手足相爭遺產及經營權的狀況發生。如何找到合適的企業接班人並培養關鍵領袖，是很多企業面臨到的棘手問題。

    本研究剖析台灣家族企業傳承現狀，透過台塑集團以及大同集團作為個案研討之對象，針對接班人之養成與股權架構安排做討論。從台塑集團個案中可以發現，整個家族傳承的計畫非常完整。除了藉由信託以及財團法人基金會集中管理股權外，外部專業經理人引進亦奠定「企業永續經營永不分家」基石。

    就大同集團個案而言，家族企業接班的過程充滿動盪。林挺生親力親為對自己一手開創的事業不願放手，逝世後大房與二房的子女相互爭奪經營權。不適任的接班人選導致不佳經營績效，再加上家族持股過低，最終市場派人馬在董監改選中獲勝，大同經營權變天。建議家族企業引進專業經理人使所有權及經營權分權共治、以閉鎖性股份有限公司管理股權，企業才能長治久安。
    In Taiwan, family businesses make a significant contribution to the overall economy and create many job opportunities. After ten major construction projects and economic growth, many corporate founders are facing the issue of family business succession. It is not difficult to find that there is a situation of siblings fighting for management control after the death of the founder. Therefore, how to select and cultivate family business successor becomes a thorny issue for family businesses.

    This study applies the case study approach to analyze the current situations of family business succession in Taiwan through Formosa Plastics Group and TATUNG Group. From the case of Formosa Plastics Group, it can be found that the process of family business succession is very complete. In addition to the centralized management of equity through trusts and foundations, the introduction of external professional managers has also laid the foundation of sustainability in business.

    As for TATUNG Group, the founder did not give full authorization. After his death, the children with different wives competed with each other for management control. The unsuitable successor led to poor business performance, coupled with the low shareholding, and finally a potential takeover won the election of new board of directors and supervisors. Members of the Lin family lost their control in TATUNG Group. Based on the finding of the study, it is recommended that family businesses introduce professional managers to separate ownership and management and establish closely-held corporations, so that enterprises can purse sustainability development.
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    Description: 碩士
    國立政治大學
    會計學系
    109353107
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0109353107
    Data Type: thesis
    DOI: 10.6814/NCCU202200610
    Appears in Collections:[Department of Accounting] Theses

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