資誠:台灣家族企業傳承8大重點

原文轉載 – 作者:資誠聯合會計師事務所 2020/05/07 (原文連結)

為協助臺灣家族企業應對家族關係、家族傳承、企業接班及轉型等難題,資誠聯合會計師事務所於2020年5月7日發布《2020臺灣家族企業傳承白皮書》,深入解構現階段臺灣家族企業傳承現況、洞察未來可能面臨的問題,並提出多面向解決思考。

臺灣家族企業接班的三大利基

資誠聯合會計師事務所家族企業暨財富傳承服務主持會計師洪連盛指出,防疫期間不少家族企業嚐到轉型及接班速度過慢的苦頭,包含智慧零售布局、影響產線及人力調度的ERP系統、智慧工廠(辦公室)等軟硬體不足的困境,以及缺乏高素質專業經理人團隊或有能力的二代參與危機應變、決策等隱形傷害,家族企業的轉型、接班及傳承已刻不容緩。

洪連盛表示,臺灣家族企業現在籌劃家族治理及企業接班有三大利基:一是天時:臺灣家族企業普遍面臨轉型與傳承的雙重挑戰,二者綜合規劃有事半功倍之效。二是地利:臺灣家族企業正處於環球家族企業周期的青壯期,可借鏡歐美傳承成敗案例,有後發先至的優勢。三是人和:本調查發現,目前臺灣家族成員間關係存在衝突敵意的比例不高,是坐下來共謀治理機制的好時機。

掌握八要點  有效展開轉型與傳承大業

洪連盛建議,想要把握機遇有效地開展家族企業轉型與傳承大業,必須掌握以下要點:

一、非正式治理可以促進接班人的使命感與家族意識

默克家族每隔半年就會聚集所有的家族成員,為其講述企業創立的過程、家族歷史與家族憲法,也讓成員們可充分的瞭解家族核心價值並相互交流。由於家族企業的誕生與存在本身就是一件很有意義的事,若可以將其中的起源與過程結合成故事,利用紀錄片、傳記或展覽等方式呈現,也可使後代更感受到家族的淵源,無形地增加了情感上的凝聚力。

二、透過傳承工具,落實正式治理,達成傳承目標

由於家族企業的金融資本、企業資本、人力資本與社會資本在「家族」與「企業」兩個系統間會不斷的被創造、投入與循環,因此當家族規模發展至一定程度時,家族資本管理的難度將會明顯上升,此時便須仰賴家族治理來管理並提升資本運作的效率,才能使家族富過四代。
要完善家族治理,可以透過以下工具落實:

  1. 明定家族精神與規範家族傳承制度的家族憲法
  2. 協助落實家族憲法精神並執行各項家族企業事務的家族辦公室
  3. 建立合理財富分配機制的家族信託
  4. 穩固家族企業所有權的閉鎖性公司
  5. 提升家族社會資本的慈善事業
  6. 提升家族企業資本的私募基金
三、五步驟養成家族後代成員能力
  1. 海外名校教育:後代高素質人脈的來源
  2. 家族事業基層實習:建立後代接班意願的第一步
  3. 頂尖專業機構(管理顧問公司或投資銀行)歷練:後代學習擁有未來領導家族企業升級轉型之能力
  4. 家族企業內部歷練:父輩須安排「導師機制」提攜接班人
  5. 放權不放手的智慧傳承:掌權者從監國到太上皇必經之路
四、創業是鍛鍊後代能力的有效方法

就鍛鍊下一代能力及優化代際共事關係而言,有一部分的家族企業掌權者會讓下一代在職涯開始時,先不要進入家族企業,而是自行創業,如此不僅能提升下一代能力,而且可以有效地避免「太子」效應的發生,同時也能夠以公正的歷練成果來檢驗接班人選的能力。

五、形塑家族企業中專業經理人成長文化

接班人所需要的資源與能力並非一個點,而是一個面,因此必須由一人接班的想法,轉換成「一個團隊」的接班想法,要打造完善的接班梯隊就必須網羅各方優秀人才,而非單靠家族內部的人力資源,這突顯了吸引與留任高階專業經理人的重要性。

不論掌權者傳賢或傳子,企業中應該都要建立吸引與留任專業經理人的文化與環境。做為負責任的掌權者,要思考的不僅是挑選繼任人及如何傳承後代的問題,而是在安排接班的過程中思考企業如何有堅強的治理架構與體質,令傳承至後代時有更堅固的基礎。

六、透過專業經理人建構交接班模式:

專業經理人在接班時可扮演相當角色,包含以下三種具有特色的交接班模式:

  1. 輔政大臣代其位,待少東養成實力再還其棒
  2. 建立同儕團隊,同時為公司注入新氣象
  3. 成立集團領導決策小組─適合重量級企業的接班模式
七、透過併購推動家族企業再上一階

台灣家族企業的殷實與穩健,為台灣經濟打下良好的基石,但近年國際政經局勢不確定性上升,在外有中美貿易紛爭、英國脫歐等宏觀趨勢變化,內有傳承壓力的情況下,家族企業面臨艱鉅的國際競爭挑戰,企業的有機成長已經不足以應付市場,需要有更大的成長動能。

八、「數位化轉型」是下一代家族企業接班時的切入點

展望未來,數位化將是科技發展的趨勢之一,不論是透過內部產生、外部蒐集的資料,但在新科技與消費者越來越高的期望推動下,消費者獲取資訊的能力越來越強,面對新的消費形態,下一代經營者的優勢開始出現,消費習性、喜好與價值觀較上一代更貼近消費者,因此「數位化轉型」會是下一代在家族企業接班時建立戰功的切入點。

完善企業接班及家族傳承  才是成功的企業家

洪連盛表示,在本次訪談過程中,許多企業創辦人或已接班的二代掌權者深深地感歎「如果提早十年規劃今天該做的事,我們的家族現在會更好!」,這樣後見之明的感慨,顯示對臺灣家族企業經營者而言,最難的恐怕不是經營企業獲利,而是應對複雜難解的家族關係。

洪連盛建議,過往社會認可的「成功的企業家」泛指帶領企業突圍壯大的經營者們,但這個定義於家族企業領域而言並不充分。為避免失控的家族內部紛爭遮掩企業輝煌戰績的鋒芒,家族企業中的成功企業家應做到「在位時帶領企業突圍壯大,退位時確保家族和諧永續傳承」,因此本白皮書以「成功的企業家,除了家業經營成功,更應完善企業接班及家族傳承」作結,為家族企業重新定義成功企業家,期許家族企業掌權者可以打好這場攸關家族存亡,甚至國家盛衰的傳承戰役。

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