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標題: | 在華人區域成立家族辦公室之可行性研究 Feasibility Study Of The Establishment Of Family Offices In Chinese Area |
作者: | Han-Liang Hu 胡漢良 |
指導教授: | 劉啟群 |
關鍵字: | 家族辦公室, Family Offices, |
出版年 : | 2015 |
學位: | 碩士 |
摘要: | 家族辦公室已在歐美國家行之有年,其為家族事業管理家族資產,提供投資、稅務、法律等服務,功能包括:家族憲章之制定、家族資產之管理與分配、家族成員持有及買賣股份之計劃等,祈使家族資產能有效運用,家族事業能永續經營,進而創造財富分享家族成員,同時亦善盡家族企業之社會責任、造福人群。
華人正在成為新興的財富增長的主要族群,而財富的來源多為創業第一代所產生,創業者正面臨財富暴增而第二代如何接班的關鍵時刻,如何避免富不過三代的俗諺成為家族揮不去的夢魘,家族辦公室的功能正可發揮此一重要的關鍵。 筆者為執業會計師,從事會計師業務已逾十五年,為許多家族事業提供稅務的服務,最常見的案例即是處理家族成員的紛爭,例如家族控股公司的拆解、繼承遺產分配之爭議等,亦或是創業之上市櫃公司董事長,目前已屆退休的年齡,應該要由家族成員接班或是由專業經理人管理,讓經營與管理權分離,這些問題都是家族事業成員所深切關注卻又與企業經營不同之領域,若未處理妥當將對家族事業產生重大的衝擊,家族成員之關係常因財產之運用及分配問題而決裂。 歐美國家歷經工業革命,在百年前即已取得大量製造生產所獲取之財富,幾經繁衍,家族辦公室成功扮演了促進家族成員和諧、有效資產之運用以產生對國家社會之貢獻,並且兼顧澤被家族之成員,對國家社會經濟之穩定有重大之影響,而華人社會正銜接了世界主要的製造區域,創造了許多的有財富實力的企業主,在華人區域的新興家族公司如何成為綿延傳承的百年事業,是目前的當務之急,亦是家族辦公室提供服務的重要契機,因此據以用為研究在華人區域成立家族辦公室的可行性。 Family offices have been around for ages in the United States and Europe, its managing family assets for the family business, to provide investment, tax, legal and other services, its functions including the establishment of a family charter, the management and distribution of family assets, and the plan of commerce of the shares held by family members, imperative family assets be used effectively, the family business would be sustainable, thus creating wealth-sharing of family members, also to fulfill our corporate social responsibility of family and bring benefits to our people. Chinese is becoming a major ethnic group of emerging wealth growth, while more than a source of wealth that the first generation of entrepreneurs produce. It is facing a critical moment that the second generation how to succeed soared wealth , and how to avoid the proverb from clog to clog is only three generations becomes reality, the functions of family office are to perform in the role of an important key here. Graduate of a certified public accountant, accountant engaged in the business for over fifteen years, providing tax services for many of the family business, the most common cases are the disputes of dealing with family members, such as the dismantling of the family holding company, the disputes of distributing the estate inheritance etc. also chairman of listed companies or venture cabinets now that confront the retirement age, should be succeeded by family members or by a professional manager who managed to make the separation of ownership and management of business, these problems are deeply concerned about the members of the family business, but also with different areas of the business, if not dealt with properly will have a significant impact on the family business, the relationship between family members often due to manipulation and allocation of property suffers a rupture. United States and Europe after the Industrial Revolution, a hundred years ago already obtained wealth through achieving a lot of manufacturing, after several reproduction, family office successfully impersonated to promote harmonious family members, effective use of assets to generate community's contribution to the country and bring benefit to both of family the members have to stabilize the signification of the country's socio-economic impact of significant, but Chinese society is the convergence of the world's major manufacturing regions, creating a lot of business owners have a powerful wealth, how in the Chinese company to become the region's new family tradition stretches century career, is currently the most urgent task and an important opportunity to provide family office services, and therefore, according to the research by the feasibility of the establishment of family offices in the Chinese region. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/55047 |
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顯示於系所單位: | 會計與管理決策組 |
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