台灣中小企業家數已逾一百四十萬家、等於全台近98％企業都是中小企業，更貢獻八九○萬、台灣約近八成的就業人數，但僅有6％台灣家族企業老闆有健全接班計畫。台灣家族企業如何安排接班人，以及交班人傳承所面臨到的困難，是本研究要探討的問題。研究中以個案探討方式訪談了A公司成功接班的第二代接班人，探討該公司第一代企業主如何規劃企業接班、如何訓練企業接班人，以及接班之後在如何維持創新的競爭力，並且如何設立家族憲法及導入公司治理的機制等關鍵因素以求企業永續經營的契機。

The number of SMEs in Taiwan has exceeded 1.4 million, which is equivalent to nearly 98% of all Taiwanese enterprises, are small and medium-sized enterprises, contributing more than 890,000, nearly 80% of Taiwan's employment, but only 6% of Taiwanese family business owners, who have the complete succession plans, how the Taiwanese family business arranges successors, and the problems encountered by successors are the issues to be explored in this study. In the study, I interviewed a successful second-generation successor and tried to find the founder how to plan the business succession, how to train the successors, and what difficulties that successors will encounter during the succession, how to create and maintain the competitive innovation after succession, and how to establish a family constitution and mechanism corporate governance. In addition, this research also found whether the succession plan was mature and the key points of inheritance through expert interviews. Two research methods were used to set the inheritance opportunities for sustainable business.

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