家族企業是普遍企業形態，根據安永會計師事務所調查可知，約有85%亞洲企業為家族企業。對於已完成接班家族企業，如何擬定妥善長短期經營策略以面對經營環境變化及日趨嚴格法令規範是一重要課題。本研究以一個由第二代接班之家族企業為個案公司，此個案公司尚未公開發行，股權集中家族成員手中，並由家族成員擔任董監事，且存在內部控制制度公司治理薄弱等問題。
本研究藉由檢視個案公司財務績效及SWOT分析，彙總其營運問題後，提出營運策略。此外，本研究深入分析個案公司旗下建設公司及營造公司現有內部控制，並針對內部控制缺失，提出應有內部控制建議。本研究建議個案公司要能永續發展，不能僅依賴股東投資、家族成員間資金借貸或銀行融資，而需在資本市場募集資金。因此，個案公司應盡速建立完善內部控制制度，並落實公司治理，並以申請股票公開發行為長期策略。

Family firms are a common type of businesses. According to Ernst & Young's survey, about 85 percent of Asian companies are family firms. For family firms which have transferred leadership from founders to their next generations, it is important to formulate appropriate short-term and long-term strategies to adapt to changes in business environment and stricterlaws. This study uses a family company which the founder has transferred ownershipto his three children as the case company. This case company has not gone public yet. The equity of this case company is concentrated in the hands of family members, and the family members serve as managers, directors and supervisors. Moreover, the case company suffers from weak internal control and corporate governance problems.
After analyzing financial performance in recent years and conducting SWOT analysis of the case company, this study proposes the operating strategies based on operating problems. In addition, this study conducts in-depth analyses for existing internal control systems of two construction companieswhich belong to the case company. This study proposesnew internal control systems based on the weaknesses of existing systems. This study also suggests that the case company should go public instead of relying on shareholders’ investments, loans from family members, or bank loans in order to achieve sustainable development. Therefore, the case company should establish well-designed internal control systemsand good corporate governance mechanisms in the near future. Moreover, the case company should regard initial public offerings as its long-term strategy.

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