论文总字数：27090字

摘 要

上世纪80年代以来, 民营企业在中国大陆蓬勃发展起来, 而家族企业以2300多家这一绝对数占据到中国目前所有民营企业的80%, 其兴衰对民营企业在中国的发展可以说起到了决定性的作用, 因此对于家族企业的家族治理和企业治理的研究意义重大。

目前绝大一部分的家族企业依然是粗放型发展, 所谓粗放型发展即家族企业的企业主即使知道目前公司治理存在着很多问题, 也只是听之任之。在当今现代化社会中, 虽然很多关于血缘关系的老旧思想已经不复存在, 但受“儒家思想”的熏陶, 家族化在绝大部分家族企业中依然是制约其发展的重要一环。家族化思想浓厚的企业主会排斥聘用外姓职业经理人这一行为, 即使聘用了职业经理人也会给其处处设限, 或使其不能够和其他家族成员较为平等地共享收益, 造成了彼此之间的信任危机；同时, 血缘的亲疏远近使得一些家族企业的大股东不断掏空中小股东的利益, 使得家族企业内部危机重重。在绝大部分的家族企业当中, 其实际控制人之间会发生较多的利益冲突, 这些利益冲突有的会对企业造成重大影响, 有的会转化成动力被很好地控制。于是, 对于探讨家族企业实际控制人之间的利益冲突的形式和原因对于研究规避此类冲突的方法有积极作用。

在理论依据与文献综述的基础上, 通过家族企业内外三大矛盾主体之间的利益冲突进行比较与探讨, 并结合台湾地区最大的化工企业——台塑集团的案例：该企业将管理与经营权很大程度的让渡给职业经理人, 信用机制完善；同时, 采用了严格的公司治理与家族治理措施, 后者运用家族信托的方式保证家族资产留在家族内部等一系列应对措施, 避免了实际控制人之间的利益冲突, 归纳分析治理措施, 并提出一般性的治理办法, 具有一定的现实意义。

关键词：家族企业；利益冲突；公司治理与家族治理；家族信托

Analysis of the Conflicts of Interest between the Actual Controllers of Family Business and Their Countermeasures：Taking Formosa Plastics Group as an example

Abstract

Since the 1980s, private enterprises have flourished in the mainland of China, and family enterprises account for 80% of all private enterprises in China with an absolute number of more than 2300. Their rise and fall play a decisive role in the development of private enterprises in China, so it is significant to the research on family enterprises.

At present, the vast majority of family businesses are still extensive. The so-called extensive development means even if the owners know that there are many problems in the current corporate governance, they just let them go. In modern society, although a lot of old ideas about blood relationship no longer exist, but influenced by "Confucianism", familization is still an important part of restricting the development of most family businesses. The business owners with strong family thought will reject the behavior of hiring professional managers with foreign surnames. Even if they hire professional managers, they will set restrictions everywhere, or make them unable to share the income with other family members equally, which results in the trust crisis between them. The close kinship makes the major shareholders of some family businesses constantly hollowing out the interests of small shareholders There are many crises inside family business. In the vast majority of family businesses, there will be more conflicts of interest between the actual controllers. Some of these conflicts of interest will have a significant impact on the enterprise, and some will be converted into good control of the power. Therefore, it can play a positive role in exploring the forms and causes of the conflicts of interest between the controllers of family business.

Based on the theoretical basis and literature review, this paper makes a comparison and Discussion on the conflicts of interest among the three major contradictory subjects inside and outside the family business. Combined with the case of Formosa Plastics Group, the largest chemical enterprise in Taiwan, the enterprise transfers the management and management power to professional managers to a large extent, and the credit mechanism is improved. Meanwhile, strict corporate governance and family governance are adopted The latter uses the way of family trust to ensure that the family assets stay in the family and a series of measures to avoid the conflict of interest between the actual controllers. This paper will summarize and analyze its governance measures, and put forward general governance measures, which has a practical significance.

Keywords: Family Business; Conflict of Interest; Corporate Governance and Family Governance; Family Trust

目录

摘要 I

Abstract II

第一章 导论 1

1.1 研究背景与意义 1

1.1.1 研究背景 1

1.1.2 研究意义 2

1.2 研究对象、方法与思路框架 2

1.2.1 研究方法 2

1.2.2 研究对象与内容 2

1.2.3 核心内容思路框架 3

1.3 主要概念界定 3

1、家族企业 3

2、实际控制人 4

3、利益冲突 4

第二章 理论基础与文献综述 6

2.1 国外研究 6

2.2 国内研究 7

2.3 总结与启示 8

第三章 实际控制人之间的利益冲突及其应对分析 9

3.1 家族领导人与职业经理人 9

3.2 职业经理人与家族企业 10

3.3 家族领导人与家族企业 11

第四章 案例分析与结果讨论 13

4.1 内外部利益冲突及相关业绩指标 13

4.1.1 王氏家族及台塑集团背景 13

4.1.2 台塑集团的愿景与使命 13

4.1.3 利益冲突下的业绩表现 14

4.2 王永庆的应对措施 17

4.2.1 公司治理 17

4.2.2 家族治理 18

第五章 总结与展望 21

参考文献(References) 23

导论

1.1研究背景与意义

1.1.1 研究背景

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