| 摘要: | 摘要
本論文以台灣家族企業為探討之對象，家族企業已是存在很久的企業經營模式，根據國外財星雜誌報導全球500家企業，家族企業將近占3分之一，可見家族企業在全球經濟的重要性。近年台灣家族企業許多已面臨交接的時期，許多知名家族集團接班前後，發生家族成員紛爭或是接班後績效不彰問題，導致經營虧損或公司需另求買主。此代表未來台灣家族企業在公司治理的潛藏性風險。台灣公司治理發展比起歐美國家相對較晚，股東權益保護意識有待補強，加上家族企業經營的資訊相對較少，即使公開發行上市公司，大眾投資人也很難真正了解公司營運狀況。本研究以個案研究方式，研究國內傳產業的長榮、台塑集團企業作為探討對象，從二個案分析發現，台灣家族企業的接班布局關鍵因素為1.中國傳統倫理觀念影響、2.公司股權結構安排3.董事會運作方式4.接班人計畫實施。由此分析後，吾人將分析個案的關鍵因素放入接班布局規畫，並整合成適用於台灣家族企業接班布局模式。希望藉使家族提早對接班做準備並且能順利接班。冀望台灣家族企業能隨著時代演進創新與傳統兼併，繼續為台灣經濟發展貢獻並在世界上發光發熱。
關鍵詞：董事會、公司治理、接班人計畫、接班布局、股權結構
;Abstract
Family business mode has existed in world for long time. The Fortune magazine shows ,five hundred businesses ,family business exist over one –third .In Taiwan ,since 1970,Taiwan government concentrate on economic development ,private corporate, especially family business mode grows fast. 2012 Common Wealth Magazine survey shows, in Taiwan thirty businesses , only one-sixth have succession plan .These business founders almost over sixty years old. Recent, many well-known family businesses , the successors have poor performance in business or faces critical family disputes. The appearance elaborates these family businesses may confront the invisible risk.
The succession plan strategy has been important issues in Taiwan ,including Chinese culture area and it has influence on corporate governance . We should consider how family business work succession plan well. Two Cases study, are separately analyzed to understand founder background, succession mode, manager process , successor plan performance, and shareholder structure .The case show different succession mode, and case analysis conclude key factors to succession plan strategy as following, 1.succession planning 2.Chinese ethical value 3.board of directors meeting .4.stockholders structure .Furthermore, these factors are added into succession plan for only Taiwan family plan strategy and hope it assist theses family businesses finish the succession plan .
Keyword : board of directors meeting , corporate governance ,succession plan ,succession mode, stockholders structure |
