台灣中小型家族企業時常面臨接班困境，且在各行各業皆有此情形，此議題一直存在且為企業重要的課題。造成此困境主因多為人才不足和知識缺乏，而許多企業缺乏完善的接班計畫與步驟以利執行。因此，本研究以「質性研究」、「單一個案研究法」，以及「半結構式訪談」的方式訪談南台灣一中小型家族企業（甲公司），分析其接班歷程。本研究初始提出中小型家族企業接班計畫六大項內容步驟，依序為「產業總體策略分析」、「企業內部總體策略分析」、「接班之組織規劃與接班人應具備能力」、「接班人選才、育才及留才」、「接班後之相關變革」，以及「接班後之績效評估」。此六大內容要項以甲個案公司為例，實務訪談創業者、接班專業經理與員工後，加入實際接班的困境和解決方式，使本研究之架構更完整。透過個案研究發現甲公司的創業主能更明確執行接班計畫與步驟，並以「傳賢不傳子」的專業經理人形式延續企業生命，此接班計畫步驟希冀台灣有相似困境的中小企業，可參考此接班計畫之步驟以順利永續接班。

Currently, many small and medium enterprises in Taiwan are facing trouble in the progress of succession. This issue could be found in all types of industries and has become an important issue that enterprises have to deal with. This problem could be attributed to a number of reasons such as under-staff, shortage of skill and lack of a detailed succession plan. This study conducted a research analysis on a small and medium family enterprise in Southern Taiwan (Company J) who has been through a succession. This study adopted qualitative method, single case study research, and semi-structured interview and developed a six-step plan for a small and medium enterprise succession. The first step is to perform an analysis on the industry environment. The second step is the analysis of internal environment. The third step is to assess the competency of successor and the organization’s planning in succession. The forth step is the selection, cultivation and retention of qualified personnel. The fifth step is to observe the progression after succession. The sixth step is to evaluate the performance after succession. Several interviews were conducted with the founder, successors, and employees of Company J regarding the difficulties they encountered and resolution for the problem during the succession progress. Unlike traditional succession plan in Taiwan, Company J let professional managers to succeed the company in attempt to extend the enterprise life. The plan proposed in this study could be used by small and medium enterprise in Taiwan who also faces similar issues and seek for the sustainability of corporate.
Key Words: small and medium enterprise, professional manager, succession plan, selection/cultivation/retention, performance evaluation

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