大型企業設置家族辦公室 有效落實傳承

工商時報 2021/12/27 記者林昱均 原文連結

家族企業接班是企業永續經營最重要環節。勤業眾信Deloitte Private私人暨家族企業服務負責人廖哲莉表示，企業可透過設立「家族辦公室」、參考歐美地區「家族憲章」運用，建立家族企業治理制度，打造百年長青企業。

台灣董事學會日前於高雄舉行「第十屆華人家族企業年度論壇」，廖哲莉在論壇中指出，企業可量身打造家族企業辦公室，建立傳承接班管理機制。

廖哲莉指出，以洛克菲勒家族為例，洛克菲勒是美國工業、政治和銀行業經營者，為世界上資產最龐大的家族之一。1882年成立家族辦公室，至今仍在營運中。因應日漸複雜及多元的經濟社會型態演進，家族辦公室的功能逐漸由單純的投資貿易，增加資產現金管理、財務及稅務遵循規劃、家族成員培訓及教育，甚至保險慈善規劃等功能。

而鄰近台灣的新加坡，因鼓勵外國投資者在當地成立單一家族辦公室（SFO），取得新加坡永久居民身份，也推動相關稅收優惠計劃，吸引眾多高資產家庭選擇在當地建立家族資產管理基地。新加坡家族辦公室機制運作成熟，值得參考。建議台灣家族企業可依照企業規模及發展需求，建置專屬的單一家族辦公室、私人多元家族辦公室，或採用商業型多元家族辦公室。

為維繫與穩固企業營運，家族企業可運用控股公司、信託或私募基金等，規劃建構家族企業的架構。至於在家族企業治理制度面，則可參考歐美地區對「家族憲章」運用。

廖哲莉表示，家族憲章除了維繫家族間的承諾，並可宣示家族目標及價值觀、建立家族成員行為準則，供後代瞭解先人創始初衷，更能整合家族成員利益、凝聚家族成員向心力，有助於與企業間之互存共榮，例如默克家族分離企業所有權與經營權，搭配家族治理及憲章，成功傳承350年。其家族憲章規定傳賢不傳子，並將公司經營權交給專業經理人。

此外，高階管理階層離開公司需將股權轉售回企業，確保股權不外流之退場機制；另外，亞洲李錦記家族則要求，家族成員須遵守三不政策－不晚婚、不離婚、不婚外情，否則須自動退出，為具有濃厚家族色彩之家族憲章。

廖哲莉指出，家族憲章如同具有人文色彩之公司章程，本於家族之理念，將其核心價值植入各項章節，例如：為防止部分家族成員影響家族企業之財務及體質，則給予家族董事會職權審核其相關合約或投資及借款之限制。

家族辦公室為未來家族企業傳承的重要機制，可協助協調、整合並提供家庭量身訂做之服務，管理家庭的經濟和個人風險。廖哲莉強調，透過家族憲章之建立與約定，增加其執行力，對家族成員產生拘束力，違反時能有相應處置，以敦促其確實遵守，可就個案情形及預期達成效果，以確保家族財富及企業經營永續傳承，百年企業不是夢想。

WinnersFO觀點：

李錦記家族，在家族憲章中設立了不晚婚、不離婚、不婚外情的三不政策，體現了家族的文化及祖上的期許，這一種看起來對家族成員的限制，同時可以讓外界產生好感及認可，其價值不言可喻。

然而，一個好的理念，需要執行的步驟和適當的工具，家族憲章結合信託，才能唯一達成這樣的目標。也協助後代子孫，對於婚姻的謹慎及堅持，這是送給子孫最好的禮物，就是擁有一個穩定的家庭關係，這份成就，是設立人的最後一個，也將是影響最長遠，最有意義的個人成就！

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