在全球經濟快速變遷與產業競爭日益激烈的背景下，家族企業作為台灣中小企業的主要組成型態，其接班與成長策略成為企業永續發展的關鍵議題。尤其在台灣逾七成家族企業正面臨世代交替，第二代如何有效接班並推動企業轉型成長，亟需學術界與實務界的關注與探討。
本研究以台灣植物肉產業中的C公司為個案，探討二代接班人如何在承襲企業核心價值的同時，導入成長導向的經營策略與現代化管理工具，進而推動產品創新、市場擴張與組織轉型。研究透過質性個案研究法，結合深度訪談、文件分析及策略工具應用（如波士頓矩陣、安索夫矩陣與商業模式帆布圖），深入剖析C公司在接班歷程中面對的挑戰、策略選擇與實施成果。
研究結果指出，C公司的二代接班者成功扮演了文化承襲者與變革領導者的雙重角色，不僅延續企業原有的核心競爭力，亦積極開發純植物性新產品、導入永續發展與ESG理念，並突破組織慣性，重塑企業治理機制與市場策略。其國際化拓展策略尤為顯著，出口占比已超過七成，成功打開歐美與亞洲新興市場，為台灣植物肉產業建立具標竿性的發展典範。
本研究不僅提供植物肉產業接班與成長的實務案例，亦對台灣中小型家族企業於接班過程中的策略佈局與領導轉型提供理論啟示與實務建議。

In the face of rapid global economic shifts and increasing industry competition, succession and growth strategies have become critical for the sustainability of Taiwan’s family-owned SMEs. With over 70% of these businesses undergoing generational transition, how second-generation successors lead transformation and drive growth warrants greater academic and practical attention.
This study investigates Company C, a Taiwanese plant-based meat enterprise, analyzing how its second-generation leader integrates growth-oriented strategies and modern management tools while preserving the company’s core values. Using a qualitative case study approach—including in-depth interviews, document analysis, and strategic tools such as the BCG Matrix, Ansoff Matrix, and Business Model Canvas—the research explores key succession challenges, strategic decisions, and transformation outcomes.
Findings show that the successor effectively plays dual roles as cultural inheritor and transformational leader, advancing product innovation, adopting ESG principles, reshaping market strategy, and expanding globally leading exports to exceed 70% of total revenue.
This study offers both a practical case in the plant-based meat sector and theoretical insights for family-owned SMEs navigating succession and sustainable growth.

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