『永續發展』是企業經營的目的之一，企業是在全球化市場的競爭環境下經營事業，面對成長與發展的需要，必須投資相當多的資源在人才的遴選和培育上，其中以接班人的遴選和培育更為重要。這些人是企業成就未來的重要基石，更是帶領企業走向成長與茁壯的領導班底。但企業要如何訂出一套接班人選的遴選機制，找到這些重要且最具有貢獻價值的接班人選，又該如何訂出一套接班人培育計劃，讓事業單位透過執行這樣標準化的模式、有效率的流程，培養出合適的接班人選，做為未來的領導人。這些議題都是推動接班人計劃的重要關鍵。
　　接班人的遴選與培育一直是台灣企業經營裡的一項重要課題，但除了家族企業外，針對這類高階主管顯少制訂接班人計畫。在沒有標準可評量的遴選制度與沒有完整可執行的培育規劃下，在人才管理上會產生很大的隱憂。為達企業永續發展的目的，企業裡要落實人才的管理與接班人計畫的執行，要能評估並選出適合的接班人選，為不同的接班人選訂定不同的培育計畫，以差異化留才制度進行人才留任，而且這些接班人選的表現要定期檢視其優劣，這才有機會為企業培養合格且優秀的人才。這些工作除了事業單位主管的培育教練角色要扮演好外，不可或缺的還包括上層主管和後勤行政團隊對該計劃的支持與協助。
　　本論文將以一家在台灣上市的資訊服務業企業做為個案研究對象，該公司經營已屹立不搖20多年，全台擁有約3,500名員工，位居台灣前一百大服務業，服務超過30,000家企業/機構客戶，涵蓋兩岸三地、亞洲以及歐美地區；代理經銷超過70項產品，為多家國際級原廠的首要合作夥伴，2019年合併營收為新台幣220億元。該企業有2/3以上的事業單位主管年資都是超過15年以上，而且都是由基層一路往上晉升，透過不斷的學習培育才有今日的成就，因此選擇研究該企業如何進行接班人選的遴選與培育計劃，對未來想要發展接班人計劃的企業能有所幫助。

"Sustainable development" is one of the purposes of enterprise management. Enterprises operate in the competitive environment of global market. Facing the needs of growth and development, it is necessary to invest considerable resources in the selection and cultivation of talents, among which the selection and cultivation of successors are more important. These people are the important cornerstone of the enterprise to achieve the future, and they are also the leading group leading the enterprise to grow and thrive. However, how can an enterprise formulate a selection mechanism for succession candidates, find these important and most valuable successors, and how to formulate a succession cultivation plan, so that institutions can cultivate suitable successors and become future leaders through the implementation of such standardized mode and efficient process. These issues are key to promoting the succession plan.

The selection and cultivation of successors has always been an important issue in the management of Taiwan enterprises. However, apart from family enterprises, there are few succession plans for such high-level executives. In the absence of a standard evaluable selection system and a complete and implementable training plan, there will be great worries in talent management. In order to achieve the goal of sustainable development of enterprises, enterprises should implement the management of talents and the implementation of succession plans, evaluate and select suitable successors, formulate different training plans for different successors, and carry out talent retention with differentiated talent retention system. Moreover, the performance of these successors should be regularly inspected, so as to have the opportunity to cultivate qualified and excellent enterprises The talent. In addition to the training and coaching role of the head of the public institution, the support and assistance of the top management and logistics administrative team to the plan are indispensable.

This paper will take an information service enterprise listed in Taiwan as the case study object. The company has been operating for more than 20 years and has about 3500 employees, ranking among the top 100 service industries in Taiwan with more than 30 services, 000 enterprise / institutional customers, covering three regions across the Taiwan Strait, Asia and Europe and the United States; acting as the agent and distributing more than 70 products, he is the primary partner of many international level original factories, and the combined revenue in 2019 is NT $22 billion. More than 2 / 3 of the enterprises have more than 15 years in charge of public institutions, and they are all promoted from the grass-roots level all the way up. Only through continuous learning and cultivation can they achieve today's achievements. Therefore, it is helpful for enterprises that want to develop succession plans to study how to select and cultivate successors.

績效潛力矩陣（Performance Potential Matrix, PPM）資料來源：” 落實績效管理系列二：德州儀器善用績效發展計劃，讓員工適才適所”，2007，人力資本雜誌，第10 期

吳昭德，2006，簡述接班人計劃，2010 年8 月10 日取自
http://tw.myblog.yahoo.com/jw!gKg2SUiCFQO0Jou2jKFzfCv9y0XeyE0l/article?mid=437

肯尼，人才管理應用@關鍵職務與關鍵人才的運作設計，2018年10月6日取自
https://kenny5885.pixnet.net/blog/post/212423826

Mike Lam，工作輪調：好處以及副作用，取自
https://www.champpartners.com/zh-hant/blog/work-rotation-pros-and-cons/

萬惡的人力資源主管，簡單談「接班人計畫」，2018年10月6日取自
https://www.smartlinkin.com.tw/article/4550

美商惠悅（Watson Wyatt）企管顧問公司，2005，四大步驟打造接班人計劃，惠悅觀點（Watson Wyatt Perspective），2009 年10 月23 日，取自
http://www.watsonwyatt.com/asia-pacific/taiwan/pubs/articles/2005/2005_06_05.asp#

陳心婷，2006，企業接班人計劃實施現況調查 ，第十四屆企業人力資源管理實務專題研究成果發表會議程表，桃園，國立中央大學人力資源管理研究所主辦。

Berchelman, D.K.（2005）. Succession Planning. The Journal For Quality &Participation.

Rothwell, W. J. (2005). Effective succession planning: Ensuring leadership continuity and building talent from within (3rd Edition). New York: AMACOM.Rothwell

Schmuckler（1987）. Succession Planning- Key to Corporate Excellence. Personnel Psychology.