Impact analysis of enterprise characteristics on intergenerational inheritance plan — A case of Taizhou city

The inheritance of family-business directly affects the development of the enterprise. Based on questionnaire of 235 family businesses in Taizhou, the empirical analysis on the impact of the enterprise characteristics on intergenerational inheritance plan was investigated. First, in the enterprise scale, the family business with sales revenue being over 0.1 billion RMB is more prospective on the criterion of selecting inheriting target and inheritor, and partial family business are considering to take the professional managers as inheritors directly. Second, in the established time, the relationship between established time and inheritance time is negative, especially those enterprises over fifteen years, in which short-term behavior of inheritance exists.