| 摘要: | 家族企業是主流商業模式之一，本文在研究的過程中，對於家族企業的普遍性、它們傳承經歷的相似性及幾乎都會遇到的法律問題感到驚訝，同時驚歎有多種法律方法可以解決其傳承問題。關注各國的家族企業多半採取強化控制權措施，確保財富傳承與維繫家族聲譽，而臺灣上市櫃公司中，家族企業占近七成，在強制股權分散的法制下，探討運用家族信託、閉鎖性公司或財團法人控股等法律機制以確保家族傳承之實現。此外，本文運用歷史分析法發現臺灣歷史發展、本土家族崛起背景與現代集團企業發展息息相關，我們有太多具有歷史意義的家族企業，盼拓深家族企業相關研究的視野跟領域，除梳理既有文獻，適度將臺灣家族史帶入研究，提供企業基礎案例的縱深，讓我們超越看似老生常談的議題與見解，得以宏觀掌握家族企業發展全貌、定義及研究脈絡。
以往探討家族企業傳承多以企業為中心，探討所有權及經營權等議題，不論是以家族或企業為核心來討論，當面臨傳承議題時，均期望能將企業之經營權平穩移轉予有能力經營之人，並將苦心積攢的財富傳承給下一代乃至永續流傳。
本文以家族為核心，先討論臺灣傳統繼承習慣與法規範對家族企業傳承的影響。再以近年修法及經營權爭奪防範切入主題。另外，運用家族企業三環模型，探究家族、企業及所有權之三個環節，在家族治理、經營權及所有權，傳承規劃所遇之法律問題及因應方法。最後，因應全球氣候變遷之迫切性，在傳承議題上出現了新課題，本文嘗試從業界參與的角度切入提出一些觀點，企業應參與ESG永續發展背後意涵及對於家族企業邁向永續傳承之影響，供後續相關研究之參考。
Family business is one of the mainstream business models. During the research of this paper, I was surprised by the universality of family business, the similarity of their succession experience and the legal problems they almost always encountered. question. Concerned that most family businesses in various countries have adopted measures to strengthen control rights to ensure wealth inheritance and maintain family reputation. Among listed companies in Taiwan, family businesses account for nearly 70%. Legal mechanisms such as legal person holdings or consortia to ensure the realization of family inheritance. In addition, this paper uses the historical analysis method to find that the historical development of Taiwan, the background of the rise of local families and the development of modern group enterprises are closely related. We have too many family enterprises with historical significance. The literature moderately brings Taiwanese family history into the research, provides the historical depth of the basic case of the enterprise, allows us to go beyond the seemingly clichéd issues and insights, and gain a macroscopic grasp of the development, definition, and research context of family businesses.
In the past, the discussion of family business inheritance was mostly centered on the enterprise, discussing issues such as ownership and management rights. Whether the discussion was centered on the family or the enterprise, when faced with the issue of inheritance, it was expected to smoothly transfer the management rights of the enterprise to capable The person who manages it will pass on the wealth accumulated with painstaking efforts to the next generation and even perpetuate it.
This paper takes the family as the core and discusses the impact of Taiwan's traditional inheritance habits on the succession of family businesses. Then we will focus on recent law amendments and competition for management rights. In addition, using the three-ring model of family business, we explore the three links of family, business and ownership, and the legal issues encountered in family governance, management rights and ownership planning. The urgency of global climate change. This article attempts to put forward some opinions from the perspective of industry participation. Family business should participate in the meaning behind ESG sustainable development and the impact on the practical operation of family business inheritance for research reference. |
