亞太華人地區家族辦公室發展之研究-以D會計師事務所為例

Abstract

近年來許多的調查研究報告均指出在未來數年間，亞太地區的財富成長增長幅度將領先於全球，而其中又以中國大陸為首的華人地區成長速度最快；而根據富比士2022年的調查統計，台灣在全球富豪排行榜中已名列第9位。 這些快速增加的富裕人口和高淨值人士資產的急速上升，不僅為資產管理相關服務提供了廣大的商機與市場，也讓以往興盛於歐美地區的家族辦公室業務開始在亞太地區發展茁壯。而隨著2020年新冠肺炎疫情的爆發，也讓許多家族企業與富裕人士深刻體認到資產保障、企業傳承，以及家族治理的重要性。 研究者過去深具台商企業的服務經驗，除觀察到亞太地區對於家族辦公室的需求正不斷增長外，也發現由於企業經營者的觀念和政府政策條件的不同，使得亞太地區家族辦公室的發展情況也有所差異。因此本研究為了探討家族辦公室在亞太華人地區的發展情況，除了進行家族辦公室的產業分析與專業經理人員的訪談之外，也對D事務所的家族辦公室業務進行個案分析，最後則彙整研究結果提出相關的研究建議。

In recent years, many research reports have pointed out that in the next few years, the growth rate of wealth in the Asia-Pacific region will lead the world, and the Chinese region, led by mainland China, will grow the fastest; according to Forbes 2022 survey Statistics show that Taiwan ranks ninth in the world's richest list. These rapidly increasing wealthy population and the rapid rise in assets of high net worth individuals have not only provided vast business opportunities and markets for asset management-related services, but also allowed family office businesses that used to flourish in Europe and the United States to develop vigorously in the Asia-Pacific region. With the outbreak of the COVID-19 epidemic in 2020, many family businesses and wealthy individuals have deeply realized the importance of asset protection, corporate inheritance, and family governance. The researcher has deep experience in serving Taiwanese companies in the past. In addition to observing that the demand for family offices in the Asia-Pacific region is growing, he also found that the development of family offices in the Asia-Pacific region are different due to the concept of business operators and the influence of government policies. In order to explore the development of family offices in the Asian-Pacific Chinese region, this study not only conducts industry analysis of family offices and interviews with professional managers, but also conducts case studies on the family office business of Firm D, and finally summarizes the research results and proposes a relevant research recommendations.