社會資本的傳承是家族企業繼承規劃中的一個重要工作。社會資本的積累、強化和深化結果可以為家族企業創造競爭優勢。本論文逐一梳理家族企業傳承研究文獻及社會資本、企業社會資本、家族企業社會資本等理論後，發現已有的研究成果並無法對臺灣企業的接班現況有一整體性和系統性的認識與了解，主要原因在於跨文化的異質性，西方觀點的理論框架和模型無法完全移植適用於儒家價值觀和中國傳統文化下的華人家族企業。
臺灣的家族企業傳承研究，有如下缺口：第一、欠缺適用華人家族企業研究的理論框架，研究結果無法系統化及普及化。第二、對於傳承結果論，也就是家族企業傳承對於企業產生的財務績效、組織創新等影響的討論較多，對於傳承內涵的研究相對最少。第三、即使研究傳承內涵，也並未能結合傳承過程、方法與內涵。
本論文從社會資本理論切入討論家族企業傳承模式，探討傳承的過程、方法及內涵等三項研究議題，透過兼具內涵論與過程論的研究架構，研究焦點集中於探討家族企業傳承的各階段，透過哪些方法，傳承給企業接班人哪些家族企業社會資本，期待彌補研究缺口。本論文也期許在研究方法及資料蒐集上，能為未來相關研究提供參考。
本論文採用個案研究方法，以中小型機械產業為研究範圍，透過對於8家家族企業12位傳承者與接班人的訪談，再輔以對企業運作的直接觀察，以及文件資料的蒐集進行研究。結果發現台灣家族企業社會資本傳承是傳承者主導下具有師徒制的華人家族主義特色，包括，一、師徒相承的傳承模式，二、人治性質的傳承方法，三、由內到外的傳承內涵。

The inheritance of social capital is an important dimension in family business succession planning. The accumulation, strengthening, and generalization of social capital can create a competitive advantage for family businesses. The purpose of this paper is to explore how family businesses pass on social capital to their successors, including the method, process and connotation of inheritance. This research adopts the case study method and conducts research through interviews with 12 incumbents and successors of 8 family-owned enterprises in the machinery industry, observation of enterprise operation, and collection of documents. The results show that the inheritance of social capital in Taiwanese family businesses is the characteristic of Chinese familyism with a mentoring system under the leadership of the predecessors. Including, first, the inheritance model of master and apprentice, second, the inheritance method of the nature of rule of man, and third, the connotation of inheritance from the inside to the outside.

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