本研究以台灣中部地區一家以家族型態經營溫泉旅館的中小企業進行探討二代接班後的治理個案分析。研究中訪談了11位台灣中小型旅館企業的企業主、二代接班人及專業經理人，透過質性研究取向中的深度訪談法，並佐以文獻分析法來對照分析，中小企業接班人在承續創業家之後，不僅必須快速且有效的建立以自身為權力核心節點的各種社會網絡關係，以確保延續企業之永續經營；更必須有效的控制經營績效，來穩定企業組織內、外的運作。根據訪談後的資料歸納出「二代接班考量」、「本質能力考量」及「政府機構層面考量」等三個分析構面十項指標，來說明中小企業接班人在成為領導人之後，在永續經營的目標之下，一方面必須在創業人格上利用有限的資源與不同身分的轉換上，先穩定人事佈局與組織績效，再逐步透過對其公司的熟悉度將企業文化重新塑造，達成組織變革工程，並考量政府輔導與降低稅賦以建立屬於自己二代接班的新時代。 In order to maintain the sustainability of the family-style company, a sophisticate succession plan is necessary for the successor and his family business. The successor has to know not just how to deal with the complicated relation between the family members, but also the competitive capability of his/her company. This research takes a family business style hot spring hotel in central part of Taiwan as a case study. Eleven owner, second generations successor and management team members were interviewed and the literature review method to use to analysis how the successor builds and plays his new social network to maintain the existing family business. Through in-depth interview methods of qualitative approach, three aspects are constructed as second generation succession consideration, essential core ability consideration, and government agency level considerations. From these ten indicators of three aspects analysis, the successor has to arrange his personnel matter and business achievement as the first step after becoming owner. Then, the second successor creates the corporate culture and reorganizes the company and consider government counseling and tax reduction. Finally, he or she has to develop a new social network connecting family members and business partners together through interpersonal relationship for his/her generation.
