本課程聚焦於家族企業在傳承過程中所面對的財務決策、治理制度與內外部挑戰。課程前段透過財務報表解析與價值驅動因子的判讀，培養學員掌握企業經營語言與策略思維。中段引導學員理解公司治理的基本架構與法律規範，並輔以TSMC、大同等企業案例分析，深化對董事會功能與內外部治理的認識。後段則著重探討家族企業常見的治理衝突，如採購管理與勞資對立，並協助學員從多元選項中發展符合自身企業特性的治理策略與傳承模式。課程以理論結合理實務，引導學員建立健全、永續的家族企業治理藍圖。

This course focuses on financial decisions, governance systems and internal and external challenges faced by family businesses during the inheritance process. In the early stage of the course, through financial report analysis and the evaluation of value driving factors, train students to master corporate language and strategic thinking. The middle-level guides the understanding of the basic structure and legal rules of corporate governance, and uses TSMC and Datong and other corporate cases to deepen their understanding of the board functions and internal and external governance. In the later period, we will focus on exploring common governance conflicts in family businesses, such as the contradiction between purchasing management and capital, and helping students develop governance strategies and inheritance models that conform to their own enterprise characteristics from diversified options. The course is reasonable and practical with theoretical arguments, and guides students to establish and continue to develop a sound and sustainable blueprint for family business governance.

由授課教師提供上課資料。

The course information is provided by the teacher.