過去幾十年來，企業治理是全球大型 企業的重要議題，此一議題已延伸到家族 治理，顯示出家族層面對公司治理的重要 性。放眼全球企業，不論是歐洲、北美、 非洲，甚至是亞洲國家，家族企業所占的 數量與產値皆不容小覷。西方與東方的家 族治理，是兩個迥然不同的治理機制，西 方家族企業所重視的是理性、民主的治理 機制，而東方家族企業在中國帝王學和古 代哲學的薫陶下，非常重視家族倫常規 範，與西方所重視的價値有所不同。雖然 東、西方家族企業具有一定的文化差異 性，但同為家族企業，不論東或西方，卻 有著許多共同點，也面臨著相似的機會與 挑戰，更有許多地方値得相互借鑑及學 習。 本研究針對此一議題，以一家台灣百 年傳統餅舖為個案對象進行探討。本個案 餅舖是歷經百年的家族企業，卻在第四代 傳承至第五代時，商標權衝突浮上檯面， 而第五代的二哥嘗試以各種創新來突破末 接班的僵局，不過創新之路如同接班紛 爭，坎坷艱辛。本個案藉由百年家族餅舖 接班問題之描述，與西方現代化家族企業 接班理論做對照，擬建構一個家族企業接 班討論平台，藉此思考西方家族企業理論 移轉至華人企業的可行性，以及對家族接 班之相關問題做深入探討。

In the past decades, business governance has always been the major issue of global enterprises. As this issue extends to family governance, it reveals the significance on how family affects the business management. Whether in Europe, North America, Africa, the number and value of family enterprises should not be underestimated. However, the family enterprises in East and West are two very different systems. While Western family enterprises value rational and democratic governance, Eastern family enterprises, influenced by their ancient philosophies and emperor governing strategy, place great emphasis on family regulations and ethic norms. Although Eastern and Western are different in cultural thinking, they share some simi-larities and facing the same opportunities and challenges. In this sense, both of the systems have something to learn from each other. This paper will focus on the issue of family enterprises and examine one traditional cake store as the object of study. The cake store is a family enterprise over one hundred years and yet in the transition between fourth and fifth generation, the conflict over trademark burst out. While the second brother of the fifth generation of the store attempted to innovate, this road of was a bumpy ride and Ml of problems in succession. This study will compare the succession problems in the case with that in the Western family enterprises. This study aims to build a discussion platform on the suc- a Professor, Department of Business Administration, National Chung Hsing University, E-mail: cwwang@dragon. nchu.edu.tw b Assistant Professor, Department of Marketing and Logistics Management, Ling Tung University, E-mail: Shuchial 2@yahoo.com. tw C Doctoral Candidate, International Business, National Taiwan University, Corresponding Author, E-mail: d94724004@ntu.edu. tw d Staff, Product Planning Department, Nan Yang Industries Corporation, E-mail: remcamow@hotmail.com e Assistant Professor, Department of Language and Literacy Education, National Taichung University of cession of family business. By doing so, this paper will evaluate whether the theories in Western family enterprise can be applied to Chinese family enterprise and discuss other related problems in the issue of succession in family enterprises.