《多维教程熟谙》 Unit2.docx
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《多维教程熟谙》 Unit2.docx
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《多维教程熟谙》Unit2
Text2:
FamilyBusiness:
theNextGeneration
DavidZaudtkeDougAmmerma
Introductions:
InChinese,thereisasayingthatitisbynomeanseasyforaclantoremainitsprosperityoverthreegenerations.Itisnotcommonforaclantoremainaveryhumblesituationoverthreegenerationseither.Assuccessofafamilybusinessseemstobecheckedbymanyfactors.Indifferentgenerations,allthebackgroundleadingtosuccessorfailurewouldchange.Intermsofthesuccessiontoafamilybusiness,successisdecidedbymanyfactors.Theauthorsofthistexthavepointedoutfourfactors.Doyouagreewiththeauthors?
)
1.Americaisinthemidstofoneofthegreatestwealthtransfersinthehistoryofmankind.Overthenext20years,anestimated$15trillioninassetswillbetransferredfromonegenerationtothenext.
2.
Muchofthiswealthtransferwillbeintheformoffamily-ownedbusinesses.Buttheviabilityofmanyofthesetransfersisquestionable.Thefactis,mostwillfail.Typically,onlyoneoutofthreebusinessesissuccessfullytransferredtothesecondgeneration.Survivalofafamilybusinessintothethirdgenerationisarareoccurrence.
3.
Thousandsoffamilybusinesses,someofthehouseholdnames,willdisappearoverthenextdecade.Thesadpartisthatmanyofthemcouldsurvivewithproperplanning.Formany,however,itmayalreadybetoolate.Thepropertimetostartplanningthesuccessionofafamilybusinessisnotone,notthree,notevenfiveyearsahead.Indeed,acomprehensivesuccessionplan,whichincludessophisticatedestateplanningstrategies,generallyrequiresatleasta10-yearhorizontobeproperlystructured.
4.
Whetherlargeorsmall,high-techorlow,publicorprivate,everyfamily-ownedbusinessisdifferent.Butregardlessofhowdiversetheyare,fourkeyelementsmustbeinplacebeforeabusinesscanbesuccessfullypassedfromonegenerationtoanother.
5.
PlanYourSuccessionManagement
Owners/foundersareextremelydrivenanddynamic.Oftentheyexcelatmorethanoneskill.Inmanycases,productionexpertsarealsomarketinggeniusesorskilledfinanciers.Replacingthemmayrequiremorethanoneperson.Therefore,familybusinessownersshoulddetermineexactlyhowthebusinessfunctionsbycreatingorganizationalcharts.Eachkeymemberofthesuccessionprocessshouldcreatehisorherownchart.Thesechartsshouldthenbecompared.Thedifferenceswillpointtogapsinthemanagementstructureandhighlightareasofmisunderstandinganddifferencesinperception.
6.
TakeJudy,forinstance.Judyownsasoftwarecompanyandhasthreechildren---acomputerwhiz,aracecardriveandonewithabusinessdegreebutnointerestinthecompany.Inaddition,Judyhasastrongmanagementteaminplace.Inhercase,sheshouldconsidergivingownershiptochildren,butcontinuingtohavethemanagementteamrunthebusiness.
7.
Findingpeoplefromwithinthefamily,orfromoutside,tofillthosespotsmaynotbeeasy,norhappenovernight.Therefore,itisvitaltodevelopanactionplanandtimetableearlyintheprocessinordertoallowforanorderlytransitionofresponsibilities.
8.
Fewbusinesses,evenfamilybusinesses,growwithoutthehelpofloyalemployees.Moreoftenthannot,theyholdkeypositionsinmanagement.Therefore,youmustkeepyouremployeesinformedaboutlong-rangesuccessionplans.Keymanagersmusthaveaclearpictureofwheretheystandandwhattheirresponsibilitieswillbeinasuccession-managementstructure.Developacompensationandbenefitstructurethatissufficienttoattractandretainkeymanagersaswellastomotivatethemtoperforminthebestinterestsofthebusinessandthefamily.
9.
Thereisalsothematteroftiming.Thechildrenyouhopewilltakeovermaybetooyoungorinexperiencedwhenyouretired.Insuchcases,transitionalmanagementteamsmaybeformedtoprovideinterimmanagementuntilthechildrenareproperlytrainedandseasonedtobeinapositiontomanagethebusinesssuccessfully.
10.
DefineFamilyEmploymentPractices
Establishaclearemploymentpolicyforfamilymembersandsticktoit.Mostparentsbelievetheirchildrenshouldbetreatedequally.Companyexecutives,however,mustbeselectedonability.Selectionshouldbemadeontheneedsofthebusinessratherthanontheneedsofthechildren.
11.
Forexample,Jimownsanelectriccompany.Hetreatshisthreechildrenequally---allthreeworkforthecompanyandreceivethesamesalary.Allthree,however,donotworkequalhours,noraretheyalldedicatedtothebusiness.Insteadofbenefitingfromtheequality,thereisdiscordandresentmentinthecompanybecauseonlyonechildreallyworks.
12.
Parentscanpassontheirlegacytotheirchildrenwithoutnecessarilygivingthemcontrolofacompany.Whenthechildrenarenotsuitedtotakeoverthebusiness-about30percentofthetime-othermethodscanbefoundforthemtoshareinthefamilywealth.
13.
However,ifyoudodeterminethatachildwillcarryonthebusiness,youshouldbesureyourchoiceiscapable.Ensurethatheorshewillreceivetherighteducationandbusinessexperience.
14.
Outsidejobexperienceisextremelyusefulforchildrenwhowillonedayassumecontrol.Workingoutsidethefamilybusinesscangivethemvaluableexperience,exposethemtodifferingmanagementstylesandgivethemtheconfidencetoknowthattheirsuccessesaretheirown.Oftentheywillreceivebettermentoringandmoreopportunitiestotakeresponsibilitythantheywouldinthefamilybusiness.Provingthemselvesoutsidethefamilybusinessalsogiveschildrengreatercredibilitywithemployeeswhentheydoeventuallytakecontrolofthefamilybusiness.
15.
Forthosefamiliesthatinsisttheirchildrenbegintheircareersatthefamilybusiness,childrenshouldstartatthelevelthattheireducationandexperiencejustify-evenifitmeanssweepingfloors,operatingamachineonthefactoryfloor,etc.Theexperiencewillbeinvaluable.Inaddition,workingtheirwayupfromthebottomwillincreasetheirrespectamongemployeesandmanagement.Inourexperience,childrenwhodevelopinthismanneraretwiceaslikelytosucceedthanchildrenwhoassumeunearnedexecutivepositions.
16.EstablishandMaintainFamilyHarmony
Rivalriesandjealousiescanbeextremelytime-consuming,nottomentiondestructive.Oncechildrenhavegrown,marriedandhavechildrenoftheirown,theyareconsideredaseparatefamilywithdifferent-andsometimesconflicting-ideas.Ifthebusinessislargeenough,considerseatinganoutsideboardofdirectorstoensurethattheinterestofthefamilyandbusinessareproperlybalanced.
17.Developafamilybusinessvisiondocumenttomakecertainfamilymembers-aswellasemployees,suppliersandcustomers-understandthefutureofthecompany.Usedfamilycouncilmeetingstocommunicatetoallfamilymembersaboutthecompanyandissuesfacingitnowandinthefuture.
18.Companiesandfamiliesthatcommunicateoften,honestlyandonatimelybasisincreasetheirprobabilityofsurvivingandprospering.
19.PlanYourEstate
Poorestateplanninghasledtothedemiseofmorefamilybusinessesthananyothercause.Inmanyofthesecases,theliquidityneedscausedbyestatetaxesdueonthevalueofthefamilybusinessarefargreaterthanthebusinesscanabsorb.
20.Inmostcases,lifeinsurancemaybeaneffectivewaytocoverestatetaxes.However,thecostoflifeinsuranceforabusinessreinvestingmostofitscapitalingrowingthebusinessusuallymakestheinsuranceanimpracticalsolutionfortheentireestate-taxdilemma.Inmostcases,thereisaneedtoutilizeotherplanningtechniquestominimizeestate-taxcosts.
21.
Thatwasthecaseforagrocerystoreownerwhospentallofhiscapitalonexpandingthebusinessandnotbuyinginsurance.Unfortunately,hediedaftercompletionoftherenovations.Therewasnothinglefttopayestatetaxes,sothefamilyhadtosellthebusiness.
22.
Withthehelpofyouradvisors,findwaystoreduceormanagethetransfertaxes.Again,itisimportanttostarttheprocessasearlyaspossible.
23.
Thesearethefour"must"elements.However,underlyingallofthemisawillingnesstomakedifficultdecisionsanddowhatisbestforthebusinessandthefamily.
24.
Dealingwithsuccessionissuesmaycauseyoudiscomfortorevengreatpain.However,ifnotaddressedearlyinthesuccessionprocess,theseverysameissueswillcomeuplaterwhenitmaybeimpossibletodealwiththem.Remember,yourultimategoalisthesurvivalofthecompanysothatyourchildren,employeesandcommunitycontinuetoderivethebenefitsyourcompanyprovides.
25.
Thebestwaytoassuretheexistenceofthefamilybusinessintofuturegenerationsistodealwithissuesinacomprehensivemannerwellbeforethefinalsuccessionistotakeplace.Fortheoverwhelmingmajorityoffamilybusinesses,thatmeansnow.
TranslatethefollowingparagraphsintoChinese:
1.Owners/foundersareextremelydrivenanddynamic.||Oftentheyexcelatmorethanoneskill.Inmanycases,productionexpertsarealsomarketinggeniusesorskilledfinanciers.||Replacingthemmayrequiremorethanoneperson.||Therefore,familybusinessownersshoulddetermineexactlyhowthebusinessfunctionsbycreatingorganizationalcharts.||Eachkeymemberofthesuccessionprocessshouldcreatehisorherownchart.Thesechartsshouldthenbecompared.||Thedifferenceswillpointtogapsinthemanagementstructureandhighlightareasofmisunderstandinganddifferencesinperception.
2.Fewbusinesses,evenfamilybusinesses,growwithoutthehelpofloyalemployees.||Moreoftenthannot,theyholdke
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