家族企业传承一直是学者研究的重点,以往单纯的“一维观”已难以满足现今的传承要求,家族企业传承研究应当增加新视角进而深入探索。本文以知识观为基础,从认知学习理论角度出发,剖析家族企业传承中隐性知识传递机理,据此为家族企业代际传承提供意见建议。 Inheritance of family business has always been the focus of scholars’ study. In the past, simple “one-dimensional view” has been difficult to meet the present requirements of inheritance. Inheritance research of family business should add new perspectives and explore in depth. Based on the concept of knowledge, this article analyzes the mechanism of tacit knowledge transmission in the inheritance of family businesses from the perspective of cognitive learning theory, which provides advice and suggestions for the intergenerational inheritance of family businesses.