學者多有研究大型家族企業的接班人計劃，而對於支撐台灣經濟社會力量的台灣中小企業的接班計劃則研究較少。台灣中小企業主的創業家精神和強人領導下造就企業現今的成就，經營迄今創業主已逐步到了交棒的年紀，為了企業永續經營，接班成為中小企業不得不面對的問題。
本研究透過訪問正在接班和已接班的中小企業第二代，了解其接班的歷程: 包含(1)培育方式(2)接班策略與佈局對其接班的影響(3)接班面臨的困境和實務作法(4)最終分析能順利接班的影響因素。本研究發現中小企業的接班佈局，是一個由企業主的子女們組成的接班團隊共治的安排，接班成員早期的家庭觀念和學校教育培養有助於未來接班。接班策略的關鍵點考量是在掌握企業流程、關鍵技術、資源和人際關係。接班過程中，需要(1)上一代的支持和逐步放權，溝通需要以理性和相互尊重為基礎。(2)以尊重價值、謙虛學習的態度面對老員工並且培養自己的新班底。(3)建立家族治理規範和良好的溝通機制，有助於家族和諧和企業經營。最後，接班的過程是接班人心態轉變的歷程，透過工作精神的投入、能力的展現、改革的決心，取得企業和家族組織各個層面的認同、信任進而產生真正的影響力，達成世代權力移轉的目的。

Many studies on succession plan of large family-owned business in Taiwan. However, researches on succession plan of small and medium sized family business were very little. The small and medium sized business is the foundation of Taiwan’s economy growth and social stability. With the entrepreneurship and strong leadership of small and medium size business owner, their business growth at this success stage. But, they are facing the succession issue now as they have come to an age where their legacy has to pass on to the next generation.
This study is by deep diving through succession path from points of views of the 2nd generation members of small and medium business. It is to explore: (1) Way of cultivation (2) Impact of succession strategy and arrangement (3) The predicaments successors facing with their practices to overcome these issues (4) The factors of success succession plan.
The research reveals that the succession arrangement of small and medium size business is a co-management succession team which are formed by the 2nd generation family members. The early cultivation during home and schooling stage has positive influences to success transition. The key points of succession is to gather knowledge of business flow, key technologies, resources and interpersonal relationship. During the progress of transition, the succession team members: (1) Need 1st generation’s supports and empowerments. Smooth communication with mutual respects and rationales (2) Respect the values of senior employees as well as learning from them with modest manner (3) Set up family governance and seamless communication platform within families. Lastly, the succession is the path of power transition. It is also the journey of successor’s mindset change. The successor is to gain recognition and trust by all stakeholders through work engagements, abilities to manage business, determination to reformation.

一、中文部份

李志華(2013)，接班人: 臺灣中小企業存亡關鍵，臺北:大塊文化書局。
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許士軍、陳光中(1989)，臺灣家族企業發展與家族結構關係，行政院國家科學會專題研究。
郭宗銘等(2016)，歷久彌堅-理性與感性的傳承實務，臺北:資誠教育基金會。
陳彥君(1996)，家族企業繼任與組織、策略變革及其績效之關係，國立臺灣大學國際企業學系碩士論文。
陳盈旬(2016)，臺灣中小型家族企業非計劃性接班之探討，國立高雄應用科技大學企業管理系碩士班未出版之碩士論文，高雄
陳泰和(2001)，臺灣家族企業接班人選擇因素之探討-以交易成本、信賴機制、網路關係之觀點探討，國立臺灣大學國際企業學系研究所碩士論文。
黃光國(1984)，談家族企業的組織型態，中國論壇。
黃冠華(2016)，觀念:一個第二代企業家的思維，臺北:長河顧問有限公司。
虞邦祥，林月雲，張小鳳(2009)，傳承或變革: 臺灣企業接班歷程之質性研究，組織與管理，二卷二期，109-153。
鐘喜梅、葉家豪(2010)，家族連結、政商關係與多角化擴張:臺灣家族集團的跨時分析，組織與管理。

二、英文部份

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Gersick, K. E., Lansberg, I., Desjardins, M., & Dunn, B. (1999). Stages and transitions: Managing change in the family business. Family Business Review, 12(4), 287-297.
Handler, W.C 1989 “Methodological issues and considerations in studying family business. ” Family Business Review, 2(3):257-276.
Handler, W.C 1989b “ Managing the family firm succession process: The next generation family members’ experience.” Doctoral dissertation, School of Management, Boston University.
Handler, W.C 1992. “The succession experience of the next-generation. ”Family Business Review, 5(3): 283-307.
Handler, W.C 1994. “Succession in family business: A review of the research ”Family Business Review, 7(2): 133-157.
Lansberg, Ivan S. (1988). “The Succession .” Family Business Review, Vol. 1, No. 2, (Summer)
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