中小型企業，由於其規模小並且具備高度的經營管理彈性，因此靈活的策略變更以及敏銳的市場洞悉能力，是公司能夠不斷因應外部科技與商業環境變更的關鍵，台灣多數中小企業在經營績效表現上都具備有優異的成效，然而永續性卻無法持久，關鍵就在於企業是否能夠在接班經營者的領導之下，發掘市場商機，並且能夠將公司的競爭優勢再策略執行中發揮，因此公司的策略動態影響公司的存續性。然而，策略的制定與接班經營者有密不可分的關聯，身為公司治理的主權者，接班經營者的眼界、經驗與能力將主導其策略擬定的方向以及規模性，而接班經理人所具備的知能則來自於教育與職場的歷練，本研究發現，不具備海外工作經驗、無跨領域工作經驗，並且無公司外部工作經驗者，在接班短期內有較高的比例進行策略更新，制定出符合公司現有核心競爭能力的策略。

The special feature of SME is flexible management ability because of its scale. The key factors for the company to deal with the dynamic business environment and innovative technology are strategic flexibility and observing skill. Most of SMEs in Taiwan show good management but fail to make company sustainable, and that depends on whether their successor could discover the new opportunities and make　them into strategy, accord with the advantage of company, or not. Therefore, high dynamic of strategy will strongly affect the sustainability of a company. Formulating strategy is connected to the successor of company, as a manager of the company, successor formulates the strategy bases on own experience and capability, which accumulated from years of education and work experience. This researcher found that successor who has foreign education and work experience has higher potential to change strategy. Because the oversea experience strengthen successors’ observation, innovative thinking, and international viewpoint, they will be able to develop strategies according to company’s core competency.

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