家族企業一直扮演台灣經濟的重要支柱，家族企業最大的價值，乃是家族成員為了共同利益與一致目標，團結努力累積家族資產與價值。如何傳承這些財富，進而延續企業資產與價值，將是家族企業必須周全考慮的議題。
家族企業與非家族企業應有不一樣的視野。非家族企業多以短期營運績效與成果為目標，但家族企業除須注意營運績效與成果外，更須以宏觀角度評估如何使公司永續發展，並傳承給下一代。因此除了探討企業如何取得資金、運用資金及分配獲益資源等一系列財務管理決策外，家族傳承工具與稅務問題、投資架構及股權設計、留才工具、併購、進而IPO上市皆為本課程的主要內容。
本課程將透過理論與案列分享，先就企業財務財務管理的基本觀念進行介紹，並藉由財務報表分析的工具，探討企業重要財務決策。再深入針對財務資金管理、稅務、併購、IPO上市等議題進行探討，進而達成延續家族企業資產與價值之最終目標。
Family businesses have always played an important pillar of Taiwan's economy. The greatest value of family businesses is that family members work hard to accumulate family assets and value for common interests and consistent goals. How to inherit these wealth and continue to extend corporate assets and value will be a question that family businesses must consider thoroughly.
Family businesses should have different visions from non-family businesses. Non-family businesses mostly aim at short-term operational performance and results, but family businesses should not only pay attention to operational performance and results, but also evaluate how to make the company develop continuously from a macro perspective and inherit it to the next generation. Therefore, in addition to exploring a series of financial management decisions such as how enterprises obtain funds, use funds and allocate profit resources, family inheritance tools and tax problems, investment structure and equity design, talent retention tools, mergers and listings are the main contents of this course.
This course will share theory and case studies, first introduce the basic concepts of corporate financial management, and explore important financial decisions for enterprises through financial report analysis tools. We will further discuss financial fund management, taxation, merger, IPO listing and other discussions, and then achieve the ultimate goal of extending family business assets and value.
1. Jordan B. D., R. W. Westerfield, and S. A. Ross, Essentials of Corporate Finance , 10 th ed., McGraw-Hill, 2019。
2. 謝劍平，財務管理-新觀念與本土化，七版，智勝文化，2018/08/20。
3. 林霖等，企業財務策略，華泰文化，2018/02/13。
4. 謝劍平，財務煉金術：經理人必修，無門檻學習企業財務力，商業周刊，2018/08/30。
1. Jordan B. D., R. W. Westerfield, and S. A. Ross, Essentials of Corporate Finance , 10 th ed., McGraw-Hill, 2019.
2. Thank you for your sacrificial view, financial management - new concepts and localization, seventh edition, smart culture, 2018/08/20.
3. Lin Lin et al., Corporate Financial Strategy, Huatai Culture, 2018/02/13.
4. Thank you, Financial Finance: Compulsory manager, unlimited learning of corporate financial strength, Business Weekly, 2018/08/30.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 出席與上課參與出席與上課參與 Attendance and class meetings |
50 | |
| 期末報告期末報告 Final report |
50 |
