翻開台灣中小企業的發展軌跡，不少是一九六０年代創業迄今，在當時艱困的時代背景下，創辦企業的經營者憑著一股堅持與毅力，胼手胝足白手起家創立公司，再一步步積累奠定經營根基。迄今在台灣、東南亞、大陸，甚至全球各地，不乏可見發光發熱的成功企業；然而每一個企業的經營過程，都隨時有可能面臨來自於外部的威脅、危機或內部的發展惰性瓶頸。「弱肉強食、適者生存」的演化法則，也同樣的印證在企業追求永續經營的議題上。
個案公司創立於一九六五年，創辦人(陳董事長)幼年時家道中落，為了求得「溫飽」，從小販、地攤做起，求學階段幾度休學，之後創立公司，迄今已滿四十八年，是一個典型從台灣中小企業發跡的案例。正當個案公司青壯年階段（二００一年），營業額突破百億（新台幣）高峰，積極擴大經營範疇之際，卻遭遇創業三十六年以來，最大的經營危機－－發生高達32億（新台幣）的重大虧損；迫使原已前往大陸發展，開闢另一江山的陳董事長，必須回到台灣拯救他的「起家厝」（創業的根源）。本個案探討企業面臨重大危機時，從創辦人(陳董事長)創業軌跡、重披戰袍的過程，如何重整組織與經營團隊？又憑藉著哪些堅持，能夠喚回企業的創業精神？企圖塑造哪些理念與文化？足以讓企業家族能夠持續追求永續；讓陳董事長與經營團隊奮力一搏，丟出決定自己輸贏的骰子！
本論文以哈佛式個案方式撰寫，論文包含個案內容及教師教學指引手冊兩個部分。透過教師的引導學習，主要以個案為實例探討：企業發展面臨重大危機，該如何從企業組織重整、平台及系統的建設，讓兩岸發展資源能夠共享？如何透過「堅持」的創業精神、企業文化與經營理念，制定辦法、制度，來激發起全體同仁自發性自轉的當責觀念？並逐步奠定企業發展的根基，追求企業家族的永續經營。企業文化、平台建設及經營理念的堅持，在個案重整起步中，發揮極大作用，期望本論文個案能拋磚引玉做為企業經營的參考。

Looking back the history of the development of Taiwanese small-medium enterprisers, several of them were founded in 1960’s. Under the difficult circumstance, founders kept their persistence and strong will to build up companies step by step. It is not hard to see some successful companies expanding their footprints to Mainland China, Southeast Asia and even far to all over the world. However, the threat from outside competitors and inside organizational inertia could hider companies from moving ahead. “Survival of the fittest” is the rule when talking about corporate sustainable growth.
In this case story, the company was founded in 1965. The founder, President Chen, grew up in a poor family. In order to live, he worked in street business, dropped schools several times and then founded this company. Until now, it has been forty-eight years and is a typical example of Taiwanese small-medium enterprisers. In 2001, it was the company’s high peak and its revenue was hitting ten billion; but also it was the time in face of its biggest crisis since establishment- a loss of 3.2 billion. President Chen was forced putting down the business in China and coming back to Taiwan to save the company’s root. This case story describes the journey of the company’s re-building process and what did President Chen do to turnaround and to sustain.
Harvard Business Case Study Method was used in this study and it includes two parts- case story and instructor teaching note. Through discussion of case scenarios, readers can learn three parts. First, when encountering crisis, how do managers use the resources through reorganization and reconstruction? Secondly, how do mangers develop accountability mindset of employees through building up corporate values? Thirdly, how do mangers stabilize the company and further to grow sustainably. It is expected this case could be a valuable example for corporate management.

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