家族企業是台灣重要的組織型態，隨著時代的更迭，經濟環境與社會背景的變遷，第一代創業家逐漸退居幕後，起而代之的是第二代的接班人，甚至已傳至第三代。華人社會基於家業維繫，偏好由己子或家族後代接班，與西方接班研究相較，華人企業接班人選與接班歷程通常是由第一代創業家所規劃，故第一代業主之認知深深影響接班歷程。本文以多個案研究的方式，收集跨10年(1997~2007)之業主訪談與二手報導資料，試圖描繪出台灣企業接班歷程中第一代業主與第二代接班人在接班議題上的想法與作爲，用以解釋企業傳承間的延續與改變，並以第一代業主對家業的認知結構來分析其接班人選的佈局。此外，本研究亦以代間及集團間之比較，探討第一代業主價值觀對接班歷程之影響，並提供相關命題做爲未來量化研究的基礎。

Family enterprises are the most important economic entities in Taiwan. Over the years, the first generation entrepreneurs are gradually aging and some retired, a majority of the successors are sons and daughters of the founders or a later generation of the big family member. Different from the western practice, Taiwanese entrepreneurs select and train their family successors well in advance. Therefore, the mindset and succession planning action are of great value for observing the dynamic succession process. This study employed the multiple cases interview and documentary data from 1997 to 2007 to capture the thought and behavior of the entrepreneurs and their successors. By comparing the intra perception gap of a three-generation group and the inter perception gap of two groups, we have been able to see a distinct picture of the succession process of Taiwanese enterprises. This study also highlights some influencing factors and different options of succession