臺灣中小企業為經濟發展之石，即使2020年開始受COVID-19疫情衝擊，多數的中小企業進行營業守成與經營創新，仍然發揮營運韌性，然而目前理論研究對於中小企業近年遇到的生存困境及應變措施所談甚少。本論文以一個五十年經營有成的中小企業為案例，以實際參與企業策略規劃的財務高層觀點，透過實地觀察描述第一代中小企業，在面對國際環境變動下，進行企業內部體質調整的過程。中小企業在外界的危機與衝擊下，為了保持競爭優勢，不得不走向變革轉型之路，在人力及財務資源有限的情況下，重新定位戰略方向，調整經營策略，以達到企業永續經營的願景，但大多數的中小企業如個案公司，仍然跳脫不了家族接班的模式，也沒有健全的接班計畫。經個案研究發現，中小企業為了維持生存，必須善用及善待人才，並以企業社會責任為主軸發展，才能開拓未來另一波成長發展的新契機。;Taiwan′s SMEs are the cornerstones of economic development. Even if the COVID-19 epidemic begins in 2020, most SMEs will continue to demonstrate operational resilience through business success and innovation. However, current theoretical research has little impact on the survival dilemmas encountered by SMEs in recent years. There has been little talk of contingency measures. This paper takes a 50-year-old small and medium-sized enterprise as an example, and describes the first generation of small and medium-sized enterprises through on-the-spot observation from the perspective of financial executives who actually participated in corporate strategic planning and adjustment process. Under the crisis and impact of the outside world, in order to maintain a competitive advantage, small and medium-sized enterprises have to go to the road of transformation and transformation. Under the circumstance of limited human and financial resources, they must reposition their strategic direction and adjust their business strategies to achieve the vision of sustainable business operation. However, most small and medium-sized enterprises, such as case companies, still cannot escape the family succession model, nor do they have a sound succession plan. The case study found that in order to survive, small and medium-sized enterprises must make good use of and treat their talents well, and develop with corporate social responsibility as the main axis, so as to open up another wave of new opportunities for growth and development in the future.
