家族企業議題長久以來均受到重視，而本研究以公司治理的角度分析個案家族企業在接班人選擇議題上可能發生的問題。 個案公司經營者以家族和諧作為決策的重心，而非以長久治理公司並且讓其獲利作為目標。在選擇接班人時，僅以情感與血源作為訴求，導致缺乏歷練且個性與道德觀皆不成熟的接班人造成企業嚴重的損失，甚至倒閉。 本研究發現缺乏良好公司治理觀念的公司容易因為經理人的個人因素進而影響企業整體獲利與生存。同時，家族企業如果沒有良好的接班人計畫，以親屬關係作為選擇接班人的最高原則將可能因為道德操守不良、能力不足甚至決策不當的接班人而對公司造成嚴重的損害。 Family business issues are always taken seriously. This study focus on the issue of corporate governance issue of family business, and how it influences the selection of succession. Case company owner considered family harmony as the most important factor of decision-making, rather than long-term management of the company or profit. In the choice of successor, as the only source of emotion and blood, successor who may be lack of experience, morality or has immature personality would result enterprise serious loss or even bankruptcy. This study found that lack of good corporate governance may treat to overall profitability or survival by manager’s behaviors. Meanwhile, family business without a good succession plan and choose the successor by kinship as the highest principle may cause serious damage.
