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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