傳承接班已是全球家族企業需嚴陣以待的重要問題，根據本研究對兩岸家族 企業的實證分析，傳承事件發生前事先訂定接班計畫的臺灣家族企業，相對沒有 計畫的家族企業，其績效表現較好；其中，若董事長宣告因退休離任，並已安排 接班計畫的家族企業，經營表現最佳。顯現傳承事件發生時，是否及早規劃接班 計畫，和是否讓企業有足夠的時間應對以減少衝擊，對後續的經營表現有極大影 響。
雖然舊任董事長的離任年齡在統計上未有顯著差異，但仍可觀察到交棒時的 年紀越大，與企業績效呈現正向關係，顯示在當今變動劇烈的環境下，擁有豐富 實務經歷的董事長成為家族企業的一項特殊資產。
實證研究亦顯示，發生傳承事件時，臺灣家族企業的創始人董事長離任，其企 業績效相對非創始人的家族企業更佳；同樣的，若董事長是因退休離任，且身為 企業創始人，家族企業的經營績效最好。
研究中，是否有接班計畫、創始人與否和離任年齡等因素，對於中國家族企 業的企業績效未有顯著影響力，建議後續可進一步探討中國本身的政經環境、掌 門人擁有的政治關係和體制架構等，是否改變不同傳承因素在交棒過程中，對企 業績效的影響性。
由於本研究樣本為 2010 年至 2016 年發生傳承事件的兩岸家族企業，事件發 生年較為近期，主要是使用當年度的產業調整ROA 或 ROE 作為績效指標，然而，
接班計畫的成效未必會立即反映在事件當年度的經營績效，且事件揭露的月份可 能也產生不同的效果，因此建議後續的延伸研究，可改以較長期間的績效數據，
或是細部探討事件揭露的月份等因素，或許更能有效觀察各傳承因素對企業績效 的影響程度。
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