家族企业继承者计划的挑战及探索

摘要

本文以家族企业为例,梳理了国内企业在继承者计划制定、实施过程中面临的挑战——传承时机、传承核心要素、传承策略,并采用二维分析框架对继任者计划进行深入分析,进而结合台塑集团的实践探讨金融工具,如家族信托、慈善基金等在家族企业代际传承中的作用,最后提出一些建议.%In this paper, the case of family firms is used to explore the challenge of domestic enterprises' succession planning, including the timing, core elements and strategies of inheritance. Then, a two dimensional framework is employed to do a thorough analysis of the planning, after which the experience of The Formosa Plastics Group is discussed to learn the role of financial instruments, such as family trust, charitable foundation etc. in the process of family firms' succession. Finally some advices are advanced.