2014-01-012024-05-13https://scholars.lib.ntu.edu.tw/handle/123456789/654454摘要：臺灣中小企業對國內數十載經濟發展之重大貢獻，係不爭之事實，而絕大多數中小企業之共通特徵，係採取家族經營模式。另一方面，從司法判決之實證分析可知，此等中小企業常因企業主過世後，繼承人間之紛爭，導致企業經營權歸屬不明，嚴重影響企業正常之經營，甚至在某些情況下，讓原本具有相當競爭力之企業體，驟然結束企業之生命。吾人認為，造成此等現象之可能原因之一，係我國對於中小企業在企業承繼之法制度設計的面向上，受限於現行民法乃至於公司法之規定，並未提供甚至限制中小企業之企業主事前進行企業繼承事宜之規劃。本計畫擬實際調查臺灣中小企業企業主對此問題之意識程度及其因應措施，並檢討臺灣現行公司法、民法繼承編等相關法規究竟有哪些法規範之限制，阻礙中小企業企業主對於企業繼承進行適當規劃，同時比較先進國家在法制面上處理該議題之模式，作為我國未來立法之借鏡，期使提高中小企業永續經營之可能性。<br> Abstract: There is no doubt that close corporations have contributed to the economic development in Taiwan. The similarity of the almost close corporations is family management. Based on the datum of the judicial decisions, we can find that as the owner is died, the disputes between the successors are arisen often. It will damage the management of the corporations. The cause of the phenomenon maybe is that there are many restrictions in the law design to let the owner to select the proper successor as next owner as he wants. The research will focus on how to amend the rules including company law, the law of succession and trust to change the situation and enhance the possibility of permanent management of the close corporations.企業繼承法閉鎖性公司有限公司遺囑信託company law and the law of successionprivate companyclose corporationlast willtrust