Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/25060
標題: 家族企業接班之績效衡量─以台灣上櫃中小企業為例
Performance Measurement of Family Business ─Example of OTC companies in Taiwan
作者: 黃鎮松
Huang, Cheng-Sung
關鍵字: 家族企業
family business
中小企業
企業接班
企業接班之績效衡量
small to medium size business
business succession
performance measurement of business succession
出版社: 高階經理人碩士在職專班
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摘要: 摘要 自古以來,歷代帝王是否能成功傳承帝位,除了關係到一個王朝的興衰,更關係到天下社稷及萬民之福,同樣的一個企業領導是否能成功接班,若是上市上櫃公司,將會關係到眾多的投資大眾,甚而是基金管理人、投資銀行等,若是未上市的中小企業或微型企業,也關係著社會安定、公司同仁的生計,一個家族的興衰,而天有不測風雲,人有旦夕禍福,人生無常實非凡人所能預測及管控,但凡事只要平時有準備,便不會臨事手忙腳亂,美國奇異(G.E.)的前CEO傑克.威爾許(Jack Welch)就坦言,他在位時最重要的工作就是尋找及培養接班人,而且是從上位第一天就開始,然而台灣的天下雜誌追蹤台灣前30大集團從2009年9月到2012年3月,報告出爐,竟發現從2009年約4成接班不明成長到2012年的高達6成接班不明,顯而易見,台灣的企業,對接班的議題是如何的掉以輕心及隱晦不明;美國IBM公司研究發現,有明確佈局接班的企業,在長期的經營績效中優於沒有接班佈局的企業,因此,在此呼籲台灣的企業經營者:1.須充分了解企業接班的必然與重要性。2.及早及長期的布局接班計劃。3.列入企業營運計畫及策略的一環。惟有如此,才是有責任的企業領航者! 綜觀國內外文件,對於企業接班的論述,從文獻中發現,大都集中於接班人才的培育計畫,須具備的才能或是家族內部成員、幹部階層的接班培訓,抑或是企業經理人的選拔制度等等,而本研究則主要以台灣廣大的中小企業(佔台灣就業人口的76%)為研究對象,並以台灣股票市場之一般產業上櫃公司之中小企業為數據蒐集來統計(研究期間為1996~2009年),透過企業高層人員(董事長、總經理、財務主管、監察人)的實際接班異動,分成下面四個構面: 1.原家族成員 ~接班給 家族成員 2.原家族成員 ~接班給 專業經理人 3.原專業經理人 ~接班給 家族成員 4.原專業經理人 ~接班給 專業經理人 並以財務績效表現作為接班前後之績效分析,以數字科學統計做出結論,在上述四種接班方式中何者為優?除上述四個構面外,並藉由接班前後有無倒閉狀況,同樣透過數字分析、統計來呈現其結果;研究發現,中小企業在家族控制型態的公司在做企業接班時,將經營權掌握在家族成員中的財務經營績效會比較好,上述分析藉以提供台灣中小企業主在考量接班方式及人選上的一個具體而有效之重要參考。 關鍵詞:家族企業、中小企業、企業接班、企業接班之績效衡量
Abstract From ancient times to the present, whether a emperor could pass the throne successfully does matter to the vicissitudes of a dynasty as well as the welfares to the state and all the people. Similarly, whether a business leader could carry on successfully really matters to mass investors or even the fund managers or investing banks if it is a listed companies, or it matters to the social stability, livelihoods of colleagues, the prosperity of a family if it is a small to medium size business or micro enterprise. Fortune as unpredictable as the weather, every day may bring fortune or calamity, life is variable that no people in common could predict or control. However, one would not act with confusion if he/she is fully prepared at ordinary time. Ex CEO of G.E. Jack Welch spoke frankly that the most important job at his post was to find and develop his successor, which started from his first day on board. Nevertheless, the report of Commonwealth Magazine tracking top 30 big groups in Taiwan from Sep. 2009 to Mar. 2012, surprisingly found that unidentified business succession had increased from 40 percent in 2009 to 60 percent in 2012. It is obvious that how businesses in Taiwan dismiss the thought of succession. The research of IBM found that the businesses with definite succession arrangement outperform those businesses without succession arrangement. Therefore, it is appealed to business operators in Taiwan: 1. Fully understand the necessity and importance of business succession; 2. arrange long-term succession plan as early as possible; 3. list it in part of operation plan and strategies. The is the only way to be a responsible business navigator! With comprehensive survey on domestic and foreign articles, it is found from literatures that most successor development plan focus on talented people or family members, succession training to cadres level or selection system of business managers. There is also tendency toward researches on large businesses. Contrarily, this study mainly adopted small to medium size business in Taiwan (accounting for 76% of employment population in Taiwan) as the research subjects and collected data from small and medium size businesses in general industries listed on Taiwan stock market (with research period 1996~2009). Through the actual succession moves of executive levels in businesses (chairman, president, financial officers, supervisors), it is divided into following four dimensions: 1.Original family members ~pass to family members 2.Original family members ~ pass to professional manager 3.Original professional manager ~ pass to family members 4.Original professional manager ~pass to professional manager To find out which one is better, it analysis the finical performance on each dimensions and give the conclusion that base on the scientific statistics. Moreover it also include the study of whether the bankruptcy situation happened during the transition . As the result, it shows better financial operating performance when the successor is the family member. In this research, we hope it will be a effective and important reference for small or medium enterprises in Taiwan. Keywords: family business, small to medium size business, business succession, performance measurement of business succession
URI: http://hdl.handle.net/11455/25060
其他識別: U0005-0408201314203200
文章連結: http://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-0408201314203200
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