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題名:華人家族企業在傳承機制之研究與探討
作者:林群貿
作者(外文):Chun-Mao, Lin
校院名稱:逢甲大學
系所名稱:金融博士學位學程
指導教授:劉炳麟
學位類別:博士
出版日期:2022
主題關鍵詞:家族企業傳承家族辦公室深度訪談層級分析法Family Business SuccessionFamily OfficeIn-depth InterviewAnalytic Hierarchy Process
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在華人社會裡,家族企業傳承是一項非常有挑戰性的工作。傳承的過程中有許多需要考量的因素,除了要思考家族及家族企業的永續發展外,還要針對接班人選、接班計劃、接班時機,甚至到其國籍、稅籍與婚姻等問題都要做通盤考量與安排,而這往往無法透過一個機構或一個工具能完成所有規劃。近幾年從歐美傳入的「家族辦公室」概念,不論從家族憲章、家族治理及傳承規劃安排等,漸漸被企業家們所青睞。特別是華人家族企業的傳承過程中,更需要多協助及相關傳承工具來支持家族企業的傳承。
本研究列出影響家族企業傳承的關鍵因素(家族平台、股權分配、接班培養、公司治理、留才計畫和企業風控),並與在傳承上常用的工具與架構(基金會、控股公司、家族信託和閉鎖性公司),透過專家深度訪談和層級分析法了解影響家族傳承的關鍵因素。研究結果顯示影響家族企業傳承的前三大關鍵因素為家族平台、股權分配和接班培養,而傳承工具中,則以家族信託及閉鎖性公司為較常利用的傳承工具。不過本研究認為在傳承規劃工具的使用上,應該會是一個複合式處方籤,很難用單一工具來完成。
In Chinese society, family business succession is a very challenging job which is related to many factors that need to be considered. In addition to the sustainable development of the family and the family business, we should consider the successor candidates, succession plans, succession timing, and even their nationality, tax status and marital status. It is not easy to do all inheritance planning through one agency or one tool. The concept of "family office" has gradually gained attention in terms of family constitution, family governance and inheritance planning arrangements. Especially in the inheritance process of Chinese family businesses, it needs more assistance and related inheritance tools to support the inheritance of family businesses.
This study lists the key factors that affect the inheritance of family businesses, including family platform, share allocations, succession training, corporate governance, talent retention plan, corporate risk control. Furthermore, the inheritance tools and structures are used in this study, including foundations, holding companies, family trusts, and closed companies. We apply expert in-depth interviews and analytic hierarchy process (AHP) to understand the key factors affecting family inheritance. The research results show that the top three key factors affecting the inheritance of family businesses are family platform, share allocations and succession training. Among the inheritance tools, family trusts and closed companies are the most commonly used inheritance tools. However, this study supports that in the use of inheritance planning tools, it should be a composite prescription, which is difficult to complete with a single tool.
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