長久以來，中小企業一直是台灣經濟發展的主體，在台灣經濟發展的成長或產業發展過程中，不論在拓展對外貿易、增加國民所得、提高人民生活水準或是在創造就業機會、促進社會安定，中小企業均有卓越之貢獻。
根據統計，在台灣創業的人數逐年增加，然而在三年內失敗的比率卻高達80%以上。從上述的統計數據，可以獲得ㄧ個推論：創業成功既然那麼困難，創業者或創業團隊在創業前所做的一些慎思熟慮的規劃就愈顯重要。
Wiklund＆Shepherd（2003）曾探討中小企業對於知識基礎資源、創業導向、組織績效之間的關係，但是他們並未考慮創業計劃對中小企業的影響，故本研究以2000年創業的台灣中小企業製造業為主要研究對象，探討資源對組織經營績效之間的關連性，及前述關係是否會受到創業導向和創業計劃的影響。
本研究經由相關構面之文獻探討、資料蒐集與統計分析等步驟後，所得之研究結論如下：

1.知識資源對台灣新創中小企業經營績效有正向影響
2.資產資源對台灣新創中小企業經營績效有正向影響
3.資源對台灣新創中小企業經營績效的正向影響效果，會受到創業導向強度的調節
4.資源對台灣新創中小企業經營績效的正向影響效果，受到創業計劃
完善度之調節作用較不明顯。

The small and medium size enterprises (SMEs) have occupied a significant proportion of the Taiwan economy system for a long time. In the history of economy and industry development in Taiwan, no matter in the growth of foreign trade, national income and work opportunity, or in the improvement of the live standard of people and the stability of society, the SMEs have a remarkable contribution.
Governmental statistics shows that the numbers of newly start-up firms in Taiwan was increasing year by year, but the ratio of failure in three years after their starting-up is as high as above 80%. From these statistics we may got a proposition that: Since the difficulty in successfully starting-up a new firm, it is obviously that a comprehensively planning in advance by the teams of entrepreneur will be an important task.
Wiklund & Shepherd (2003) found that there are minor to significant relationship between the knowledge-based resources, entrepreneurial orientation, and the performance of the newly start-ups. This study thought that they may omit the moderate effect of the business plan on the relationship between those three factors, so to propose our hypothesized framework. This study chooses the SMEs which started their business in 2000 as the research object to test the validity of our framework. Results of the data analysis show that:

1.The knowledge resources have significant positively impact on the performance of SMEs.
2.The assets resources have significant positively impact on the performance of SMEs.
3.Entrepreneurial orientation has a significant positively moderate effect on the relationship between both kinds of resources and the performance of SMEs in Taiwan.
4.Business plan dose not have significant moderate effect on the relationship between both kinds of resources and the performance of SMEs in Taiwan.

中文摘要 I
英文摘要 II
誌謝 III
表目錄 X
圖目錄 XIII
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程 5
第貳章 文獻回顧 6
第一節 中小企業 6
一、中小企業定義 6
二、台灣中小企業的重要性 8
三、台灣中小企業相關研究 9
四、影響中小企業創業決策的因素 11
第二節 創業 13
一、創業家 13
二、創業類型 15
三、創業模式 16
第三節 創業精神與創業導向 20
一、創業精神 20
二、創業導向 21
三、創業精神與創業導向的比較 28
第四節 知識資源與資產資源 29
一、資源的重要性 29
二、資源之定義與特性 29
三、資源之分類 30
第五節 創業計劃 35
一、創業計劃之定義 35
二、創業計劃的必要性 39
第六節 經營績效 43
一、經營績效之定義 43
二、經營績效之構面 43
三、傳統績效評估指標之缺失 45
四、平衡計分卡 46
第七節 組織資源、創業導向、創業計劃與經營績效的關係 51
一、組織資源與經營績效的關係 51
二、創業導向對經營績效的關係 51
三、創業計劃對經營績效的關係 52
四、資源基礎、創業導向與創業計劃對經營績效之關係 52
第八節 小結 53
第參章 研究架構與研究設計 54
第一節 研究架構 54
第二節 研究假設與研究程序 55
第三節 研究變項與操作性定義之衡量 58
一、知識資源 58
二、資產資源 58
三、創業導向 59
四、創業計劃 60
五、經營績效 62
第四節 資料蒐集與樣本選取 63
一、資料蒐集 63
二、問卷設計 63
第五節 資料分析方法 65
一、敘述性統計分析 65
二、因素分析 65
三、集群與變異數分析 65
四、迴歸模式分析 65
第六節 問卷回收與樣本分佈 66
一、問卷回收 66
二、樣本結構分佈 66
第肆章 研究結果 69
第一節 各研究構面之信度檢定 69
一、知識資源 69
二、資產資源 70
三、創業導向 70
四、創業計劃 71
五、經營績效 72
第二節 各研究構面之敘述統計分析 73
一、知識資源 73
二、資產資源 74
三、創業導向 75
四、創業計劃 78
五、經營績效 80
六、小結 82
第三節 集群分析及ANOVA分析 83
一、創業導向 83
二、創業計劃 84
第四節 迴歸模式分析 85
第五節 研究假說之檢定結果彙整 92
第伍章 結論與建議 93
第一節 研究結論 93
第二節 實務意涵 95
第三節 研究限制 97
第四節 後續研究建議 99
參考文獻 100
一、中文部份 100
二、英文部份 102
三、網路部份 108
附錄一、中小企業認定標準 109
附錄二、問卷 112

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