在家族企業從傳承的前五年到交棒後的三年間，企業的市值平均縮水六成來看，台灣中小企業目前正面臨交接時刻的創業者是否以家族企業型態延續企業的經營模式，或是以專業經理人做為未來公司經營管理的方向，以及接班人對於接班遇到的困難點及想法，是本個案主要探討的議題。
家族型態台灣企業的分布以中小企業的97%占最大比例，中、西方對於接班的概念及方式也有很大的差異，西方傾向於交接給有能力的人，東方則傾向於家族接班。接班問題一直以來都是令一代企業主困擾的問題，而隨著世代的演變，目前的一代創業者是否一樣堅持於二代接班？至於第二代或是接班者的想法又是什麼？
本研究採用哈佛個案教學方式進行撰寫並探討二代接班的議題，內容由主要個案帶出二代接班的問題，接著以訪談不同的企業其目前正遇到的實際狀況，進而就本議題進行探討分析，從不同的角度討論二代接班的可行性與發展性，加上時代變遷的因素，二代的生長環境也大相逕庭，造成在交接時可能會發生的一些問題，什麼時候或是狀況會想到接班問題？什麼時候會進行接班的動作？提供目前正面臨交接班的企業在執行過程中，可作為參考並提升交接班的順暢度。

In the three years from the first five years of family business to the three years after the handover, the market value of enterprises has shrunk by an average of 60%. Taiwanese SMEs are currently facing the entrepreneurial mode of the handover time to continue the business model of the family business. Or it is the direction of the professional manager as the management of the future company, and the difficulties and ideas that the successor encounters in succession. This is the main topic of this case.
The distribution of family-type Taiwanese enterprises accounts for 97% of SMEs. The concept and method of succession in China and the West are also very different. The West tends to hand over to those who have the ability, while the East tends to take over the family. The problem of succession has always been a problem that has plagued a generation of business owners. With the evolution of generations, is the current generation of entrepreneurs insisting on the second generation to take over? What is the idea of the second generation or successor?
This study uses the Harvard case teaching method to write and discuss the issue of the second generation succession. The content brings the problem of the second generation succession from the main case, and then discusses the current situation that different companies are currently encountering. Analysis, from different angles to discuss the feasibility and development of the second generation succession, coupled with the factors of the times, the second generation's growth environment is also very different, resulting in some problems that may occur during the handover, when or the situation will come to mind Succession problem? When will the action be taken? Providing companies that are currently facing handovers can be used as a reference and improve the smoothness of the handover.

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網路文獻
2018-11-21《今周刊》綱路新聞，標題：消失的接班人》只有6％企業有交棒計畫，台灣供應鏈恐將在10年後消失。https://goo.gl/EXoPCP
信傳媒2018-12-03 09:14 https://www.cmmedia.com.tw/home/articles/13110
書名：兩片葉子一片心：澳洲台商納維康圓夢之路　網路書店簡介：https://www.taaze.tw/goods/11100777890.html
財經新報20181024 11:18 https://finance.technews.tw/2018/10/24/japan-encourage-foreigner-to-buy-their-company/