中小企業是台灣數十年來經濟發展的原動力之一，也是整體企業結構的主體，同時更是經由創造大量的就業機會而使社會生活安定富裕。自1990年代來，全球化趨勢促使產業環境快速變遷、競爭加劇，對中小企業的營運有著關鍵性的影響。Chittipeddi et al.（1991）認為在全球化趨勢下，代表著更多的競爭者與市場機會，未來成功的競爭策略，在本質上應具備創業導向。

　　Connor（1991）認為創業導向在資源基礎理論（RBT：Resource-Based Theory）的架構中是一錯綜複雜難以分析的構面。Barney（2001）亦指出有關創業導向與RBT的研究並不多，這使得目前RBT的研究無法整合創造性與創業導向行為構面。因此本研究透過問卷調查並經統計分析，探討瞭解中小企業的創業導向、組織資源與能力之間的互動關係，並進一步研究產業環境與該三構面交互對「企業績效」的影響。

　　本研究針對台灣地區金屬製品、機械設備與電子產業等209家企業所作的問卷調查研究分析結果顯示：
1. 整體樣本企業之風險承擔傾向偏低，顯示台灣中小企業，傾向步步為營、保守行事、不願冒過大的風險。
2. 不同經營歷史或產業別之企業在各構面因素間無顯著差異。而人數規模於101~150人之企業具有較高的創業導向，且組織能力與績效表現較佳。
3. 創業導向、組織資源與能力三構面確實存有互動關係。
4. 創業導向、組織資源與能力對企業財務績效有顯著的正向影響。而過度的風險承擔則對企業財務績效有負面的影響。
5. 於引入產業環境構面後，組織能力對企業績效的影響轉為不顯著。

　　最後，本研究對企業提出強化前瞻預應性與競爭積極性等建議，同時建議後續研究者對創業導向之內容效度進一步作評估與修正。

　　Small and medium enterprises(SMEs) have played a critical role in the development of Taiwan economy. Since the 1990s, globalization trend had not only had severe impact on competition but also brought numerous opportunities for SMEs. Success in such dynamic and hostile environment requires entrepreneurial strategies and abundant resources.

　　RBT(Resource-Based Theory) had become a dominant paradigm for strategic management research, the interface between RBT and entrepreneurship had amounted to little(Alvarez & Busenitz, 2001). Because of the lack of consideration given to entrepreneurship by most resource-based research, RBT largely fails to integrate creativity and the entrepreneurial act(Barney, 2001).This is the interest of this study to research the relationship between entrepreneurial orientation and resources, and their influence on firm performance.

　　Using data collected from 209 Taiwan manufacturing firms with the number of employee range from 31 to 500 by mail questionnaire, the empirical results show as follow：
1. There is no significant difference in entrepreneurial orientation, organizational resources and capabilities, or firm performance between different firm’s age, and so as different firm’s size(employee) or different industry. But firms with size between 101 and 150 have relatively high degree of entrepreneurial orientation, abundant resources, capabilities and performance.
2. There does exist the interaction relationship between entrepreneurial orientation, organization resources and capabilities.
3. The more proactiveness, competitive aggressiveness, more abundant financial resources with lower cost and better marketing capabilities, the higher performance firms will have. While risk-taking is negatively related to firm performance.
4. With interference from hostile environment factor, firm’s performance is not significantly related to organizational capabilities but proactiveness, competitive aggressiveness, and financial resources(with most significantly positive).

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