企業傳承目前是台灣家族企業所要面對的主要課題。家族企業所面臨的接班問題，除了世代之間的成長環境、背景不同之外，更多的是要面對的是如何有效的處理新舊兩代掌門人之間的相處。過去許多研究都針對家族企業接班傳承從各種不同的面相討論其困難以及挑戰，並且發展可能的接班計畫與可行的方案。然而鮮少有文獻從新舊兩代之間的心理層面探討可能的解決方案。本研究以心理學的角度切入台灣家族企業傳承，以正念為核心主軸來探討家族新舊兩代之間在接班過程的滿意度。正念是由佛教冥想發展而來，是有意識的覺察當下身心與環境，保持客觀並發現新的看法與想法的一種概念，透過艾倫朗格(Dr. Ellen, Langer)所發展出來的Langer Mindfulness Scale來測量新舊兩代的正念程度，並對比其企業接班的滿意度來探究兩者之間是否有互相關聯。根據實證發現, 家族企業傳承與正念程度以及信任有顯著的正相關聯，意即若交班人與接班人的正念程度與信任越高, 對企業傳承的滿意度也會越高。

Business succession is one of the major issue that Taiwanese family businesses are facing to. Besides the difference in backgrounds of the incumbent and the successor, the family businesses have to figure out an effective way to deal with the interactions and the communications between the old and new generations. Most of the family business studies focused on the difficulties and challenges of the business succession and developed the feasible action plans. However, it is rare to discuss and explore the solutions from psychological perspective. This research cuts into the inheritance of Taiwanese family businesses from the perspective of psychology, and uses mindfulness as the core axis to explore the satisfaction of the succession process between the old and new generations of the family. Mindfulness is developed from Buddhist meditation. It is a concept of consciously aware of the current body, mind and environment, maintaining objectivity and discovering new ideas and ideas. It is a concept developed through Langer Mindfulness developed by Dr. Ellen, Langer. Scale measures the level of mindfulness of the new and old generations, and compares the satisfaction of their business successors to explore whether there is a correlation between the two. According to empirical findings, family business inheritance is significantly positively correlated with the degree of mindfulness and trust, which means that the higher the degree of mindfulness and trust of the shifter and successor, the higher the satisfaction with the inheritance of the enterprise.

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