本研究主要探討三個問題，分別是「了解影響企業家精神形成之組織內外部因素」、「探討企業家精神對公司績效之影響」以及「研究在組織內外部因素的干擾下，企業家精神會對公司績效所產生之影響」，共發展出十三項假設來探索這些問題，並以2006 美國Fortune1000中的製造業公司為樣本，至Compustat、Exeucomp資料庫和美國人口普查局(U.S. Census Bureau)搜尋所需資料後，最終樣本為201間公司，最後以線性迴歸分析來進行實證研究。

實證結果如下︰
1. 當產業的環境動態性及複雜度愈高，愈能發展較高程度的企業家精神。
2. 當企業家精神的程度愈高，公司績效會愈好。
3. 當公司規模愈大，企業家精神和公司績效間的正向關係會增強。
4. 當產業的資源豐裕度、環境動態性愈高，企業家精神和公司績效間的正向關
係會減弱。

並根據研究結果得出以下之研究結論︰
1. 影響企業家精神形成的組織內部和環境外部因素其重要性不一。
2. 擁有愈高程度的企業家精神，愈能改善公司績效，但需長期及強力內部支持。
3. 利於培養企業家精神的產業環境，不一定能加強企業家精神反映到公司績效
上的效果。

This thesis investigates the determinants and performance outcomes of corporate entrepreneurship. Corporate entrepreneurship refers to a process used in established firms seeking to use innovation as the means to pursue entrepreneurial opportunities. Internal organizational factors (age, size, and executive ownership) and external environmental factors (munificence, dynamics, and complexity) that are important in developing corporate entrepreneurship are identified. In addition, how these factors may moderate the relationship between corporate entrepreneurship and performance is also examined. This theoretical framework is empirically tested on a sample of 201 US manufacturing firms drawn from 2006 Fortune list. Specifically, it is found that factors of external environments help firms develop corporate entrepreneurship more significantly than those of internal organizations, and higher corporate entrepreneurship leads to better firm performance; nevertheless, environmental conditions do not facilitate entrepreneurial firms to achieve better performance. These findings offer useful insights to both academicians and practitioners.

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