家族企業傳承與治理規劃—華人企業之實務觀點

Abstract

家族企業是普遍存在的一種經營型態。在全球的商業環境中，也扮演了一定份量的角色。然而，家族企業的傳承是一個難題。在實務現象上，家族企業傳承接班問題不斷，諸如兄弟鬩牆、家族紛爭、或者傳承規劃未如預期…等，這些在商場上時有所聞，正顯示了治理機制與傳承規劃的重要性。一般而言，歐美由於資本市場發展歷程較早，整體制度較為成熟，因此普遍對家族企業的治理採取經營權與所有權分離之模式；而華人家族企業的現象，呈現的往往在經營權與所有權相結合，而且權力通常都是集中在大家長身上的現象。 家族企業之傳承與治理若不順利，很容易出現經營上的斷層與危機，影響企業的獲利與永續經營。因此，在這個現象上，引發了本研究的動機。本研究欲透過兩岸三地代表性華人的家族企業之資料與個案分析，瞭解在不同的考量脈絡下，特別是在家族治理、所有權治理、公司治理，以及傳承規劃上的特別考量因素。研究結論歸納提出華人在家族企業在公司治理以及傳承規劃上的實務做法，並針對華人家族企業在公司治理與傳承規劃方面之未來整體發展趨勢，提出建議。

Family business is a common business model. In the global business environment, it also plays a certain role. However, the inheritance of family businesses is a problem. In terms of practical phenomena, family business inheritance problems remained. Such as battles among brothers, family disputes, or inheritance planning is not as expected...etc. These have been heard in the real business world, which shows the importance of governance mechanism and inheritance planning. Generally speaking, due to the early development of the capital market in Europe and the United States, the overall system is relatively mature. Therefore, the governance of family business is generally adopted as a model of separation of management rights and ownership. The phenomenon of Chinese family business often presents management phenomenon that consolidatation of operation and ownership of business. In addition, the control power is usually centered on the business founder. If the inheritance and governance of the family business is not smooth, it may result faults and crises in the operation, which will affect the profitability and sustainable operation of the enterprise. Therefore, in this phenomenon, the motivation of this study was triggered. This study intends to analyze the data of the Chinese family business with indicates the special considerations in different considerations, especially in family governance, ownership governance, corporate governance, and heritage planning. The conclusions of the study summarize the practical practices of Chinese in the corporate governance and inheritance planning of the family business, and make recommendations on the future development trend of Chinese family business in corporate governance and inheritance planning.