近一期天下雜誌斗大標題：「80歲老爸揮淚開除兒子、車燈龍頭大億集團，5個月接班失敗啟示」，內文寫到：痛心拔掉兒子接班，大億交通董事長吳俊億，解除吳育賢的董事職務。吳育賢也想要有一番作為，卻跟合資大股東撕破臉。這場「接不了班」的荒誕戲碼，成了企業傳承一堂失敗課。這震憾的新聞，讓我深深了解到企業二代接班是家族企業永遠無法迴避的議題，而我又身處這類公司其中，引起我的好奇。
探討中發現台灣的中小企業總數超過163萬家，佔全國企業總數的98%以上，這些中小企業在就業方面發揮關鍵的作用，提供超過913萬2千人的工作機會，佔臺灣總就業人口的80%，是臺灣經濟發展的堅實支柱，也是社會穩定不可或缺的基石，然而查閱經濟部文獻同步顯示，中小企業雇主年齡呈高齡化趨勢，50歲以上的雇主佔比53.45%，60歲以上則比率達17.04%，凸顯中小企業雇主高齡化現象，企業想永續經營，傳承規劃勢在必行。
本論文採取哈佛教學個案之方式所撰寫，分為個案本文與教學指引兩部分，個案本文主要說明中小企業對台灣經濟的重要性，及其中家族企業所面臨傳承的重要課題，並以豐藝電子接班模式作探討；教學指引則透過個案分析與理論的結合，主要理論包含二代接班、商業經營模式、策略聯盟、永續經營等，讓學員可以對個案和理論都有更深入的了解，啟發學員思考對家族企業第二代接班的社會問題，有更深一層的認識。

A recent headline from Common Wealth Magazine: "80-year-old father tearfully dismisses son from automotive lighting giant Dayi Group, revelation of the failure of succession within 5 months serves as a lesson." The article details the heartbreaking decision of Chairman Wu Chun-Yi of DaYi Transport to remove his son, Wu Yu-Xian, from the board after a failed attempt at succession. Wu Yu-Xian, seeking redemption, clashes with major shareholders of the joint venture. This absurd drama of "unsuccessful succession" becomes a poignant lesson in the challenges of corporate inheritance. This shocking news has deepened my understanding that second generation succession is an issue that family businesses cannot avoid. It has sparked my curiosity as I am currently involved in such a company in this predicament.
The discussion raises awareness of Taiwan's vast number of small and medium-sized enterprises (SMEs), exceeding 1.63 million and accounting for more than 98% of the total businesses in the country. These SMEs play a crucial role in employment, providing over 9.132 million job opportunities and making up 80% of Taiwan's total employment. They serve as a solid pillar in Taiwan's economic development and an indispensable foundation for social stability. However, according to information from the Ministry of Economic Affairs, there is a concerning trend of aging employers among SME, with those aged 50 and above accounting for 53.45%, and those aged 60 and above reaching 17.04%. This highlights the aging phenomenon among SME employers, emphasizing the imperative need for succession planning to ensure the sustainable operation of businesses.
This paper adopts the Harvard case study approach and is divided into two parts: the case study and the teaching guide. The case study elaborates on the significance of SMEs to Taiwan's economy, addressing the crucial issue of succession faced by family businesses. It specifically examines the succession model of Promate Electronics. The teaching guide, through the integration of case analysis and theory, covers key concepts such as second-generation succession, business operation models, strategic alliances, and sustainable development. This approach allows students to gain a deeper understanding of both the case and the theoretical aspects, inspiring them to contemplate a more profound awareness of second-generation succession in family businesses.

一、 中文文獻
1. 原文作者Patrick Van Der Pijil、 Justin Lokitz、Roland Wijnen (2022)，《商業模式轉型: 獲利世代2價值創新的6大途徑》，天下雜誌。
2. 原文作者: John Manning (2023)，《領導的本質: 成為領導人的52堂必修課》，如果出版社。
3. 作者: 羅天一、郭錦駩 (2021)，《企業長青術: 魔數1到9》，新陸書局。
4. 作者: 許書揚、林知明、金慧婉、彭成基、柯維華、賴遠烽、丁蔓玫、許慈芳 (2020)，《尋找CEO接班人: 掌握成為企業接班人的關鍵》，天下雜誌。
二、 網站資源
1. 經濟部中小企業處所發表的白皮書（2023）。取自：(https://w3.sme.gov.tw/book/doc_detail.jsp?pub_SerialNo=2023A01692&click=2023A01692#)
2. 公開股市觀測站。豐藝電子股票代號:6189 / 勁豐電子股票代號:6577
(https://mops.twse.com.tw/mops/web/t146sb05)
3. 《商業週刊第1694期》 6位熱血二代大集結組快篩激戰隊登國際!
取自: (https://pse.is/5fju74)
4. 財政部全球資訊 - 網統計資料庫 (https://www.mof.gov.tw/htmlList/100)
5. 經濟部 - 統計處 (https://www.moea.gov.tw/MNS/dos/home/Home.aspx)