本研究聚焦於臺灣中小型家族企業的接班與傳承歷程，通過多個案建構理論和紮根理論，以及「家族企業接班與傳承路徑模型」，深入探討其中的關鍵因素。研究結果表明，臺灣中小型家族企業的接班與傳承過程存在一定的固定路徑，且該過程依賴於接班人的能力展示與現任領導人的信任建立。接班過程中，每次任務的成功與失敗對接班人的成長起著關鍵作用，並逐步促使權力的平穩轉移。當無法找到合適的接班人時，現任領導人應靈活採取退出策略，如出售、結束營業、上市或創業，以保障家族企業的延續性，並為未來重新進入市場提供支持。接班人的外部歷練和專業教育在補充家族企業管理資源、推動企業創新與增強競爭力方面具有重要意義。然而，外部歷練的時間必須合理安排，以避免錯失最佳接班時機。在接班過程中，現任領導人、家庭成員和資深員工扮演著指導者與調解者的角色，協助接班人逐步建立權威，平衡家族內部的權力結構，並促進接班的順利進行。虛性和諧作為避免直接衝突的策略，在接班初期能提供穩定的過渡期，但長期依賴可能導致更嚴重的衝突。因此，調解者的介入至關重要，以促進有效溝通，確保接班過程的順利進行。本研究填補了多個研究空白。首先，通過驗證和擴展適合中小型家族企業的模型，證明了其在不同文化背景和企業規模下的適用性，彌補了接班理論在中小企業家族接班應用中的不足。其次，研究深入分析了接班過程中的動態互動，特別是現任領導人與接班人之間通過任務成功或失敗建立信任的過程。此外，本研究將接班策略與退出策略結合考量，提供了應對接班失敗的多種選擇，豐富了現有文獻。研究還擴展了對家族企業內部衝突管理的理解，強調了調解者在促進家庭和諧中的關鍵作用，特別是在缺乏外部顧問時。最後，研究聚焦於臺灣中小型家族企業，提供了東亞背景下家族企業接班與傳承的實證資料，補充了過去以西方企業為主的研究視角。

This study focuses on the business succession and legacy transition processes in small and medium-sized family businesses in Taiwan, using multiple case construction theory, grounded theory, and the "Family Business Succession and Legacy Transition Path Model" to explore key factors in these processes. The research findings indicate that there is a certain fixed path in the business succession and legacy transition processes of Taiwanese small and medium-sized family businesses, and this process relies on the demonstration of the successor's capabilities and the establishment of trust by the incumbent leader. Each task's success or failure during the succession process plays a crucial role in the successor's growth and gradually facilitates a smooth transfer of power. When a suitable successor cannot be found, the incumbent leader should flexibly adopt exit strategies such as selling, closing the business, going public, or starting a new venture to ensure the continuation of the family business and provide support for future re-entry into the market. The external experience and professional education of the successor are of significant importance in supplementing the management resources of the family business, driving innovation, and enhancing competitiveness. However, the timing of external experience must be carefully planned to avoid missing the optimal succession period. During the succession process, the incumbent leader, family members, and senior employees play the roles of mentors and mediators, assisting the successor in gradually establishing authority, balancing internal power structures, and promoting a smooth transition. Pseudo harmony, as a strategy to avoid direct conflict, can provide a stable transitional period in the early stages of succession, but long-term reliance on it may lead to more severe conflicts. Therefore, the intervention of mediators is crucial to facilitate effective communication and ensure the smooth progression of the succession process. This study fills several research gaps. First, by validating and expanding models suitable for small and medium-sized family businesses, it demonstrates their applicability across different cultural contexts and business scales, addressing the lack of application of succession theory in small family business succession. Second, the study provides an in-depth analysis of dynamic interactions during the succession process, particularly how trust is built between the incumbent leader and the successor through task success or failure. Additionally, the study combines succession strategies with exit strategies, offering various options for dealing with succession failures, thereby enriching existing literature. The research also extends the understanding of internal conflict management in family businesses, emphasizing the critical role of mediators in fostering family harmony, especially when external advisors are absent. Finally, the study focuses on Taiwanese small and medium-sized family businesses, providing empirical data on business succession and legacy transition in an East Asian context, supplementing previous research primarily centered on Western businesses.

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