企業創業經營管理有其一定的難度及風險，其中會有許多變數，而中小企業的特性包括規模、資金、人力等資源比較缺乏，應變發展均受限，成為中小企業創業和生存不易。所以在創業之初對其動機、目標、策略、整合、效益等方面了解清楚，使中小企業之特性能因內部、外部制宜的條件，建立商機，得以擴大中小企業欲發展的業務來維持生存之競爭力。
有關評估中小企業創業的問題，除了要先考慮動機目標和自身的能力定位外，因內部及外在環境因素、在整合創業過程中和要求企業獲利，還需要考慮所涉及執行時之資本及負債問題分析，以確保中小企業獲利穩健及避開風險。
本研究採用「個案研究」法並建構中小企業應用其「公司治理」能力，利用個案經驗與文獻，建構出較符合中小企業經驗資源，選擇適合自己的模式創業，為本研究的貢獻之處。

There are certain difficulties, risks and uncertainties in enterprise entrepreneurial operation and management. The shortages of funds and manpower along with its relatively small scale lead to the constrained in SMEs’ development. Thus, it is not easy for them to start and survive.
Therefore, understanding the motives, goals, strategies, integration, benefits, etc. at the beginning of the business makes it possible for SMEs to establish business opportunities based on internal and external conditions, and SMEs could expand their business to maintain their survival.
Regarding the assessment of SMEs entrepreneurship issues, in addition to considering motivation and objectives along with their own ability orientation, the internal and external environmental factors, and the requirement of earning profit during the integration; the capital for implementation and the analysis of debt problems should be considered to ensure SMEs are having profits and avoiding risks.
This study adopts a “Case Study Method” approach and establishes SMEs’ ability to apply their own “corporate governance”. Using case experience and literature review to construct a resource that is more consistent with the experiences of SMEs and choose the entrepreneurial model that suits them are the contributions of this study.

授權書……………………………………………………….....………………………..Ⅰ
論文指導教授推薦書………………………………………………………………..Ⅱ
學位考試委員會審定書…………………………………………………………..Ⅲ
摘要…………………………………………………………......………………………..Ⅳ
誌謝辭………………………………………………….....……………………………..Ⅵ
目錄………………………………………………......…………………………………..Ⅶ
圖目錄………………………………………………….....……………………………..Ⅷ
表目錄……………………………………………………….....………………………..Ⅸ
第一章 緒論…………………………………………………………...………………..1
第一節 研究背景、動機與研究目的………………………………..…1
第二節 研究架構………………………………..………………....……………2
第二章 文獻探討…………………………………………………….……………..…5
第一節 創業、創業家背景與創業團隊……………………………..5
第二節 創業資源與創業策略………………………………………………..7
第三章 創業個案分析……………………………………….………………………10
第一節 研究方法………………………………..………..…………………..10
第二節 創業者背景、概況…………………………….………………………10
第三節 依階段論述創業過程……………………….…………………………11
第四節 個案公司創業過程研究分析……………………………………23
第四章 結論與建議…………………………………………………..………………37
第一節 創業至今所累積的經驗，摸索出一套模式…………37
第二節 創業成長，公司之治理應亦步亦趨………………………43
參考文獻…………………………………………………………….....…..……………44

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