隨著社會發展與法制完善，家族企業在繼承權益問題上顯得愈加重要。
家族信託在繼承人選擇中的決策影響力也因此變得值得深入研究。現有的公
司法與繼承法律變革在適配家族企業組織與繼承者方面，提供的視角相對有
限。因此，本研究旨在深入分析家族信託在企業組織與繼承權適配的作用，
探討其在家族企業資產有效管理中的重要性，並提供對家族企業繼承穩定性
的正向影響。
首先，本文在文獻綜述部分介紹了個人與組織（P-O）適配理論及相關
的繼承優勢研究，梳理了繼承人選擇的基礎理論和家族企業中繼承人的重要
角色。為了提供實證分析，研究選擇了中國具有代表性的企業—B 公司作為
案例，從家族組織與繼承人的適配角度展開論述。
研究結果顯示，通過P-O 適配理論分析，B 家族在繼承人選擇中如何實
現個人與組織在價值觀、目標和能力等方面的匹配。研究發現，繼承人展現
了高度的個人能力和領導才華，同時深刻理解和實踐了家族的價值觀和使命。
這表明，繼承者在家族企業和財產繼承中的領導能力和資產管理能力得到了
顯著的認可。
最終，研究結論指出，繼承者個人的能力以及與家族使命目標價值觀的
相匹配是選擇繼承人的關鍵因素。研究建議家族信託不僅應該被視為一項金
融安排，更應被視為家族故事的守護者和傳統與現代的橋樑。因此，家族企
業應建立完善的繼承計畫。本研究為家族企業繼承管理提供了新的視角和工
具，未來可進一步探索女性繼承人的多樣化路徑及其成效的深層次因素。
關鍵字：家族企業；繼承權益；家族信託；個人-組織適配

With the development of society and the improvement of the legal system,
the issue of inheritance rights in family businesses has become increasingly
important. The decision-making influence of family trusts in the selection of heirs
has thus become worthy of in-depth study. The existing corporate law and
inheritance law reforms provide relatively limited perspectives on the adaptation
of family business organizations and heirs. Therefore, this study aims to analyze
the role of family trusts in balancing and adapting family business organizations
and inheritance rights, explore their importance in the effective management of
family business assets, and provide a positive impact on the stability of family
business inheritance.
Firstly, the literature review section introduces the Person-Organization (PO)
fit theory and related inheritance advantage studies, outlining the basic theories
of heir selection and the important role of heirs in family businesses. To provide
empirical analysis, the study selects a representative Chinese enterprise—B
Company—as a case study, discussing from the perspective of the fit between
family organization and heirs.
The results show that through the analysis of P-O fit theory, the B family
achieves a match between individuals and the organization in terms of values,
goals, and capabilities in the selection of heirs. The study finds that the second
daughter exhibits a high level of personal ability and leadership talent, while
deeply understanding and practicing the family's values and mission. This
indicates that the leadership and asset management abilities of the heir in family
businesses and property inheritance have been significantly recognized.
In conclusion, the study points out that the key factors in selecting heirs are
the individual's abilities and their alignment with the family's mission, goals, and
values. The study suggests that family trusts should not only be seen as a financial
arrangement but also as guardians of the family story and a bridge between
tradition and modernity. Therefore, family businesses should establish
comprehensive inheritance plans. This study provides new perspectives and tools
for the inheritance management of family businesses and suggests further
exploration of the diverse paths of female heirs and the deep-seated factors of their
effectiveness.
Keywords: Family Business, Inheritance Rights, Family Trust, Person-
Organization Fit

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