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題名 家族企業接班規劃認知研究
A study of succession planning in family business作者 林心愉
Lin, Hsin Yu貢獻者 黃家齊
Huang, Jia Chi
林心愉
Lin, Hsin Yu關鍵詞 台商
家族企業
接班規劃
接班人
Taiwanese business
Family business
Succession planning
Successor日期 2017 上傳時間 13-Sep-2017 15:57:09 (UTC+8) 摘要 家族企業是台商企業普遍的經營型態,隨著近幾年台商第一代創業主接近退休年齡,各個台商家族企業中逐漸掀起一波接班潮,未來能否突破接班的挑戰,是台商家族企業走向永續經營的關鍵。然而,家族企業對各接班規劃關鍵因素的認知,都有可能影響接班的最終成果,因此,本研究以台商家族企業的第一代創辦人及第二代接班人選為對象,分別探討家族企業對傳承與接班、治理、成長、確信性、退場策略、財富管理等六項接班規劃關鍵因素的重要性認知程度及影響力認知程度,以分析台商家族企業對接班相關議題的認知現況,以及重要性和影響力兩者認知的差異。此外,本研究更進一步分析職位、性別、年齡、身份等個人特性,以及產業類別、公司年齡、所在地、員工人數等企業特性對各個接班規劃關鍵因素認知的影響。 本研究以結構性紙本問卷進行調查,採用資料分析方法包含探索性因素分析、信度分析、相關分析、成對樣本T檢定、平均數比較、獨立樣本T檢定、單因子變異數分析等方法進行檢定。研究發現,各個接班規劃關鍵因素認知無論在重要性或影響力上,多數都彼此存在顯著正向相關,且重要性的程度均顯著大於影響力的程度。此外,更進一步發現身份、員工人數、產業類別會對認知的結果產生影響。
Family business is one of general types of companies in Taiwan. As the first generation entrepreneurs reached the retiring age in recent years, many Taiwanese family businesses gradually tend to prepare for succession planning. Whether those Taiwanese family businesses could go through the challenges of succession in the future will be the key factor of their sustainable operation. However, their perceptions of succession planning related issues could influence the result of succession. With their first-generation founders and second-generation successors as research object, this study explored their perception level of the importance and capability to the key factors of succession planning, including succession and next generation, governance, growth, assurance, exit strategies, and wealth preservation. Then, we could capture the thought of family businesses and figure out the difference between importance and capability of each factors. Besides, this study also analyzed the influence of some individual characteristics( position, gender, age, and status) and business characteristics( industrial categories, established year, location, the number of employees). This study employed a paper-based questionnaire survey with a structured format and tested by explorative factor analysis, reliability analysis, correlation analysis, paired sample t-test, comparison of means, independent-sample t-test, and one-way ANOVA. Through those data analysis, the results showed that almost all factors revealed in the study are significantly positively correlated to each other in the perception level of importance as well as the perception level of capability. And, the perception level of importance is always higher than the perception level of capability. Furthermore, some characteristics, including individual status, industrial categories, and number of employees can significantly influence the result of the perception level.參考文獻 一、中文部分1.天下雜誌(2012).「台灣30大集團接班」獨家關鍵報告.取自http://www.cw.com.tw/ 2.中華民國對外貿易發展協會(2015).亞臺青商邁向創二代成長營.取自http://hochiminh.taiwantrade.com/news/detail.jsp?id=16013&lang=zh_TW3.哈佛商業評論(2016).一次看懂「家族企業接班」全攻略.取自https://www.hbrtaiwan.com4.毛念劬(1996).家族企業內部控制之研究─以上市公司為例.東吳大學會計學系碩士論文。5.台灣董事學會(2014).2014 華人家族關鍵報告.取自http://twiod.org/index.php/view-research/study-page/whitebook-page6.吳怡靜(2011).歐洲家族企業的成功秘訣.天下雜誌,297.取自:http://www.cw.com.tw/7.吳泠豫(2013).台灣家族企業接班研究─兩家食品製造大廠比較分析.中山大學企業管理研究所碩士論文。8.李念殊(2011).青年「微型創業」正當紅.海峽交流基金會交流雜誌.取自http://www.sef.org.tw/ct.asp?xItem=924428&ctNode=4407&mp=19.李郁怡(2013).啟動家族治理 化解潛在衝突.哈佛商業評論,2013年3月號.取自:https://www.hbrtaiwan.com 10.周添城、林志誠(1999)‧台灣中小企業的發展機制.台北:聯經出版事業公司。11.林珮萱(2016).國內上市櫃7成家族企業 接班與企業治理大考驗.遠見雜誌.取自:https://www.gvm.com.tw/index.html12.金井一賴(2001)‧企業プロセスと成長戰略‧金井一賴、角田隆太郎編,ベンチャー企業經營論‧東京:有斐閣。13.金玉梅、洪懿妍(2001).接班挑戰.天下雜誌,240,162-176。14.金昌民(2004).公司治理在家族企業之應用-宏傳電子股份有限公司實例探討.國立台灣大學會計學研究所未出版碩士論文。15.范博宏、Morten Bennedsen(2015).接班人計劃:決定家族企業未來20年最重要的生存之鑰.台北市.商周出版。16.孫中英(2016).台灣企業想傳子多過傳賢.聯合新聞網.取自:https://udn.com/news/index17.張力、蔡函芳、林翠蓉、王禹軒、洪榮華(2013).家族企業特性與經理人過度自信對其舉債決策之影響.中山管理評論,21(1),123-163。18.張小鳳(2002).家族主義認同與接班行為-個人生涯選擇模式的觀點.國立政治大學心理學研究所博士論文。19.張書瑋(2013).家族企業新規則-經營制度化,接班彈性化.會計研究月刊,328,68-73。20.郭宗銘、游明德、李潤之、林瓊瀛、吳郁隆、黃世鈞、許祺昌、蔡朝安、洪連盛(2016).歷久彌堅:理性與感性的傳承實務.台北市:資誠教育基金會。21.郭宗銘、游明德、鄭策允(2013).家族企業經營之資產與稅務管理.會計研究月刊,328,74-81。22.陳亭文(2013).從組織溝通看華人家族企業的衝突管理.世新大學口語傳播學研究所碩士論文。23.陳冠政(2011).臺灣家族集團企業接班人培育模式:一項國際理論與臺灣經驗的比較.王振寰、溫肇東主編,家族企業還重要嗎?(153-187頁) ‧台北市:巨流圖書。24.陳清祥(2016年3月17日).從長榮看世代傳承-44%成員未進決策核心 釀家族企業紛爭.中時電子報.取自:http://www.chinatimes.com25.勞動部勞動力發展署(2015).小型企業人力提升計畫部分規定修正規定.取自:https://sets.wda.gov.tw/sets105/a_plan_1.php26.黃建澤(2016).從家族治理到公司治理都必懂得傳承設計.於財團法人中國生產力中心主辦,2016 OPEN中小企業領袖國際論壇.台北市:台大醫院國際會議中心。27.黃湘綺(1995).家族企業與盈餘操縱現象的關聯性研究.國立中正大學會計學研究所碩士論文。28.經濟部中小企業處(2015).2015 年中小企業傳承研習班.取自www.moeasmea.gov.tw/dl.asp?filename=55281734871.pdf29.經濟部中小企業處(2016).2015中小企業白皮書.取自http://www.moeasmea.gov.tw/ct.asp?xItem=13081&CtNode=1176&mp=130.經濟部中小企業處(2017).2016年中小企業白皮書.取自http://www.moeasmea.gov.tw/ct.asp?xItem=14033&CtNode=1189&mp=131.虞邦祥、林月雲、張小鳳(2009).傳承或變革:台灣企業接班歷程之質性研究.組織與管理,2(2),109-153。32.潘鳳文(2005).台灣家族企業傳承之個案研究.輔仁大學金融研究所碩士論文。33.鄭伯壎(1991).家族主義與領導行為.載於楊中方、高尚仁(合編),中國人、中國心⎯⎯人格與社會篇(頁366-407).台北:遠流。34.鄭伯壎、周麗芳、樊景立(2000).家長式領導:三元模式的建構與測量.本土心理學研究,14,3-64。35.鍾喜梅、林佳慧(2009).家族集團接班資源與角色鑲嵌關係:網絡觀點之初探.組織與管理,2(2),155-195。36.職訓局(2012).勞動力發展辭典.取自http://laborpedia.evta.gov.tw/link1.asp?did=C002&result=yes37.顏瑞田(2016年8月13日).司徒達賢建議制定家庭憲法 規範家族企業接班.中時電子報.取自:http://www.chinatimes.com38.蘇承桂(1993).台灣家族企業傳承之研究⎯第二代企業之傳承條件與組織類型之關係.中原大學企業管理研究所碩士論文。二、英文部分1.Aileron (2013). 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The separation of ownership and control in East Asian corporations. Journal of Financial Economics, 58, 81-112.10.Cuieford, J. P. (1965). Fundamental Statistics in Psychology and Education, 4th ed. New York: McGraw Hill.11.Davis, P. (1983). Realizing the potential of the family business. Organizational Dynamics, 12 (1), 47-56.12.Donckels, R., & Frohlich, E. (1991). Are family businesses really different? European experiences from stratus. Family Business Review, 4(2), 149-160.13.Donnelley, R. G. (1964) .The family business. Harvard Business Review, 42, 93-105. 14.Dyer, W. G. Jr. (1986). Cultural change in family firms. San Francisco, CA : Jossey-Bass Inc.15.Fukuyama, F. (1995). Trust - The social virtues and the creation of prosperity. New York: Simon & Schuster.16.Gersick, K. E., Davis, J. A., Hampton, M. M., & Lansberg, I. (1997). Generation to generation: Life cycles of the family business. Boston: Harvard Business School Press.17.Gersick, K. E., Davis, J. A., Hampton, M. M., and Lansberg, I. (1997). Generation to Generation: Life Cycles in the Family Business, Boston: Harvard Business School Press.18.Hamilton, G. G. (Ed.). (1996). Asian business networks. New York: Walter de Gruyter.19.Handler, W. C. (1989). Methodological issues and considerations in studying family business. Family Business Review, 2 (3).20.Jonovic D. J., (1997). The Ultimate Legacy: How Owners of Family and Closely Held Businesses Can Achieve Their Real Purpose, Cleveland: Jamieson Press.21.Lansberg, I. S., Perrow, E. L., and Rogolsky, S. (1988). Family Business as an Emerging Field. Family Business Review, 2 (1), 1-8.22.Longenecker, J. G., & Schoen, J. E. (1978). Management succession in family business. Journal of Small Business Management, 16(3), 1-6.23.Longenecker, J.G., and J.E. Schoen (1978). Management succession in the family business. Journal of Small Business Management July, 1-6.24.Miller, D., & Le-Breton-Miller, I. (2005). Managing for the long run: Lessons in competitive advantage from great family businesses. Boston: Harvard Business School Press.25.Nunnally, J.C., (1978). Psychometric Theory, New York: McGraw-Hill. 26.Osuna, E. E., (1985). The Psychological Cost of Waiting. Journal of Mathematical Psychology, 29, 82-105.27.Potts, T. L., Schoen, J. E., Margery, E. L., & Hulme, F. S. (2001). Effective retirement for family business owner-managers: Perspectives of financial planners, part 1. Journal of Financial Planning, 14(6), 102-115. Retrieved from https://search.proquest.com/docview/217551104?accountid=1006728.Randel S. Carlock and John L. Ward(2001), Strategic Planning for the Family Business. London: Palgrave Macmillan. 29.Rosenblatt, P. C , de Mik, L., Anderson, R. M., and Johnson, P. A. (1985). The Family in Business: Understanding and Dealing with the Challenges Entrepreneurial Families Face. San Francisco: Jossey-Bass.30.Ward, J. L. (1987). Keeping the Family Business Healthy. San Francisco: JosseyBass.31.Ward, J. L. (1987). Keeping the family business healthy: How to plan for continued growth, profitability, and family leadership. San Francisco: Jossey- Bass. 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
104363073資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104363073 資料類型 thesis dc.contributor.advisor 黃家齊 zh_TW dc.contributor.advisor Huang, Jia Chi en_US dc.contributor.author (Authors) 林心愉 zh_TW dc.contributor.author (Authors) Lin, Hsin Yu en_US dc.creator (作者) 林心愉 zh_TW dc.creator (作者) Lin, Hsin Yu en_US dc.date (日期) 2017 en_US dc.date.accessioned 13-Sep-2017 15:57:09 (UTC+8) - dc.date.available 13-Sep-2017 15:57:09 (UTC+8) - dc.date.issued (上傳時間) 13-Sep-2017 15:57:09 (UTC+8) - dc.identifier (Other Identifiers) G0104363073 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/112820 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所(MBA學位學程) zh_TW dc.description (描述) 104363073 zh_TW dc.description.abstract (摘要) 家族企業是台商企業普遍的經營型態,隨著近幾年台商第一代創業主接近退休年齡,各個台商家族企業中逐漸掀起一波接班潮,未來能否突破接班的挑戰,是台商家族企業走向永續經營的關鍵。然而,家族企業對各接班規劃關鍵因素的認知,都有可能影響接班的最終成果,因此,本研究以台商家族企業的第一代創辦人及第二代接班人選為對象,分別探討家族企業對傳承與接班、治理、成長、確信性、退場策略、財富管理等六項接班規劃關鍵因素的重要性認知程度及影響力認知程度,以分析台商家族企業對接班相關議題的認知現況,以及重要性和影響力兩者認知的差異。此外,本研究更進一步分析職位、性別、年齡、身份等個人特性,以及產業類別、公司年齡、所在地、員工人數等企業特性對各個接班規劃關鍵因素認知的影響。 本研究以結構性紙本問卷進行調查,採用資料分析方法包含探索性因素分析、信度分析、相關分析、成對樣本T檢定、平均數比較、獨立樣本T檢定、單因子變異數分析等方法進行檢定。研究發現,各個接班規劃關鍵因素認知無論在重要性或影響力上,多數都彼此存在顯著正向相關,且重要性的程度均顯著大於影響力的程度。此外,更進一步發現身份、員工人數、產業類別會對認知的結果產生影響。 zh_TW dc.description.abstract (摘要) Family business is one of general types of companies in Taiwan. As the first generation entrepreneurs reached the retiring age in recent years, many Taiwanese family businesses gradually tend to prepare for succession planning. Whether those Taiwanese family businesses could go through the challenges of succession in the future will be the key factor of their sustainable operation. However, their perceptions of succession planning related issues could influence the result of succession. With their first-generation founders and second-generation successors as research object, this study explored their perception level of the importance and capability to the key factors of succession planning, including succession and next generation, governance, growth, assurance, exit strategies, and wealth preservation. Then, we could capture the thought of family businesses and figure out the difference between importance and capability of each factors. Besides, this study also analyzed the influence of some individual characteristics( position, gender, age, and status) and business characteristics( industrial categories, established year, location, the number of employees). This study employed a paper-based questionnaire survey with a structured format and tested by explorative factor analysis, reliability analysis, correlation analysis, paired sample t-test, comparison of means, independent-sample t-test, and one-way ANOVA. Through those data analysis, the results showed that almost all factors revealed in the study are significantly positively correlated to each other in the perception level of importance as well as the perception level of capability. And, the perception level of importance is always higher than the perception level of capability. Furthermore, some characteristics, including individual status, industrial categories, and number of employees can significantly influence the result of the perception level. en_US dc.description.tableofcontents 第一章 緒論 1第一節 研究背景與動機 1第二節 研究目的 3第三節 研究流程 4第二章 文獻探討 5第一節 家族企業 5第二節 接班及傳承 9第三節 各接班規劃的關鍵因素 14第三章 研究設計與方法 21第一節 研究架構 21第二節 研究對象及調查方式 22第三節 變項衡量 25第四節 資料分析方法 41第四章 資料分析與結果 43第一節 相關分析 43第二節 成對樣本T檢定 47第三節 平均數比較 49第五章 結論與建議 57第一節 研究結果 57第二節 實務意涵 65第三節 研究限制 67參考文獻 68一、中文部分 68二、英文部分 71附錄一 調查問卷 74 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104363073 en_US dc.subject (關鍵詞) 台商 zh_TW dc.subject (關鍵詞) 家族企業 zh_TW dc.subject (關鍵詞) 接班規劃 zh_TW dc.subject (關鍵詞) 接班人 zh_TW dc.subject (關鍵詞) Taiwanese business en_US dc.subject (關鍵詞) Family business en_US dc.subject (關鍵詞) Succession planning en_US dc.subject (關鍵詞) Successor en_US dc.title (題名) 家族企業接班規劃認知研究 zh_TW dc.title (題名) A study of succession planning in family business en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部分1.天下雜誌(2012).「台灣30大集團接班」獨家關鍵報告.取自http://www.cw.com.tw/ 2.中華民國對外貿易發展協會(2015).亞臺青商邁向創二代成長營.取自http://hochiminh.taiwantrade.com/news/detail.jsp?id=16013&lang=zh_TW3.哈佛商業評論(2016).一次看懂「家族企業接班」全攻略.取自https://www.hbrtaiwan.com4.毛念劬(1996).家族企業內部控制之研究─以上市公司為例.東吳大學會計學系碩士論文。5.台灣董事學會(2014).2014 華人家族關鍵報告.取自http://twiod.org/index.php/view-research/study-page/whitebook-page6.吳怡靜(2011).歐洲家族企業的成功秘訣.天下雜誌,297.取自:http://www.cw.com.tw/7.吳泠豫(2013).台灣家族企業接班研究─兩家食品製造大廠比較分析.中山大學企業管理研究所碩士論文。8.李念殊(2011).青年「微型創業」正當紅.海峽交流基金會交流雜誌.取自http://www.sef.org.tw/ct.asp?xItem=924428&ctNode=4407&mp=19.李郁怡(2013).啟動家族治理 化解潛在衝突.哈佛商業評論,2013年3月號.取自:https://www.hbrtaiwan.com 10.周添城、林志誠(1999)‧台灣中小企業的發展機制.台北:聯經出版事業公司。11.林珮萱(2016).國內上市櫃7成家族企業 接班與企業治理大考驗.遠見雜誌.取自:https://www.gvm.com.tw/index.html12.金井一賴(2001)‧企業プロセスと成長戰略‧金井一賴、角田隆太郎編,ベンチャー企業經營論‧東京:有斐閣。13.金玉梅、洪懿妍(2001).接班挑戰.天下雜誌,240,162-176。14.金昌民(2004).公司治理在家族企業之應用-宏傳電子股份有限公司實例探討.國立台灣大學會計學研究所未出版碩士論文。15.范博宏、Morten Bennedsen(2015).接班人計劃:決定家族企業未來20年最重要的生存之鑰.台北市.商周出版。16.孫中英(2016).台灣企業想傳子多過傳賢.聯合新聞網.取自:https://udn.com/news/index17.張力、蔡函芳、林翠蓉、王禹軒、洪榮華(2013).家族企業特性與經理人過度自信對其舉債決策之影響.中山管理評論,21(1),123-163。18.張小鳳(2002).家族主義認同與接班行為-個人生涯選擇模式的觀點.國立政治大學心理學研究所博士論文。19.張書瑋(2013).家族企業新規則-經營制度化,接班彈性化.會計研究月刊,328,68-73。20.郭宗銘、游明德、李潤之、林瓊瀛、吳郁隆、黃世鈞、許祺昌、蔡朝安、洪連盛(2016).歷久彌堅:理性與感性的傳承實務.台北市:資誠教育基金會。21.郭宗銘、游明德、鄭策允(2013).家族企業經營之資產與稅務管理.會計研究月刊,328,74-81。22.陳亭文(2013).從組織溝通看華人家族企業的衝突管理.世新大學口語傳播學研究所碩士論文。23.陳冠政(2011).臺灣家族集團企業接班人培育模式:一項國際理論與臺灣經驗的比較.王振寰、溫肇東主編,家族企業還重要嗎?(153-187頁) ‧台北市:巨流圖書。24.陳清祥(2016年3月17日).從長榮看世代傳承-44%成員未進決策核心 釀家族企業紛爭.中時電子報.取自:http://www.chinatimes.com25.勞動部勞動力發展署(2015).小型企業人力提升計畫部分規定修正規定.取自:https://sets.wda.gov.tw/sets105/a_plan_1.php26.黃建澤(2016).從家族治理到公司治理都必懂得傳承設計.於財團法人中國生產力中心主辦,2016 OPEN中小企業領袖國際論壇.台北市:台大醫院國際會議中心。27.黃湘綺(1995).家族企業與盈餘操縱現象的關聯性研究.國立中正大學會計學研究所碩士論文。28.經濟部中小企業處(2015).2015 年中小企業傳承研習班.取自www.moeasmea.gov.tw/dl.asp?filename=55281734871.pdf29.經濟部中小企業處(2016).2015中小企業白皮書.取自http://www.moeasmea.gov.tw/ct.asp?xItem=13081&CtNode=1176&mp=130.經濟部中小企業處(2017).2016年中小企業白皮書.取自http://www.moeasmea.gov.tw/ct.asp?xItem=14033&CtNode=1189&mp=131.虞邦祥、林月雲、張小鳳(2009).傳承或變革:台灣企業接班歷程之質性研究.組織與管理,2(2),109-153。32.潘鳳文(2005).台灣家族企業傳承之個案研究.輔仁大學金融研究所碩士論文。33.鄭伯壎(1991).家族主義與領導行為.載於楊中方、高尚仁(合編),中國人、中國心⎯⎯人格與社會篇(頁366-407).台北:遠流。34.鄭伯壎、周麗芳、樊景立(2000).家長式領導:三元模式的建構與測量.本土心理學研究,14,3-64。35.鍾喜梅、林佳慧(2009).家族集團接班資源與角色鑲嵌關係:網絡觀點之初探.組織與管理,2(2),155-195。36.職訓局(2012).勞動力發展辭典.取自http://laborpedia.evta.gov.tw/link1.asp?did=C002&result=yes37.顏瑞田(2016年8月13日).司徒達賢建議制定家庭憲法 規範家族企業接班.中時電子報.取自:http://www.chinatimes.com38.蘇承桂(1993).台灣家族企業傳承之研究⎯第二代企業之傳承條件與組織類型之關係.中原大學企業管理研究所碩士論文。二、英文部分1.Aileron (2013). 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