在上一世紀中，台灣靠著旺盛的創業精神與開放的競爭環境，創造了本身的經濟奇蹟。而對於企業而言，創業精神更是推動公司成長和創新的重要因素。本研究主要目的在探討企業之創業精神與組織績效間之關係，以及關係網絡對創業精神與組織績效關係之調節作用。
本研究共發放283份問卷，有效回收樣本141份，有效回收率為50%。本研究並以二階結構方程式模型進行假說驗證。實證結果驗證創新性、預應性、風險承擔性、競爭侵略性和自主性皆為創業精神之顯著衡量構面。除此之外，實證結果也發現創業精神對組織績效有正向影響效果。而關係網絡可以增強創業精神對組織績效之正向影響效果。
根據上述實證研究結果可以得知，創業精神在事業經營上的重要性。因此，企業應致力於創業精神的提升與實踐上，並同時注重關係網絡的建立與維持。具體作法如：致力於新產品/服務的引進與運用；鼓勵員工彼此互相交流、溝通，並賦予其自我決策的權力；迅速果斷的制定決策；競爭時，應主動出擊，有積極作為；隨時注意市場的需求變化，及致力於開發潛在市場和機會。並將人脈關係視為一重要資產，特別注重人脈關係的累積和維持。

Taiwan has created economic miracle by vigorous entrepreneurship and welcoming environment. Entrepreneurship is an important factor for enterprises to grow and innovate. The purpose of this study is to investigate the relationship between the entrepreneurship of managers and organizational performance, as well as the moderating of guanxi network on the relationship.
A Total of 283 questionnaires were distributed to managers of organizations in southern Taiwan. The effective response rate of was about 50%. Structural Equation Model was used to examine the hypotheses. The results suggest that innovativeness, pro-activeness, risk-taking, competitive aggressiveness, and autonomy are the significant dimensions of entrepreneurship. Furthermore, entrepreneurship has positive effect on organizational performance, and guanxi network appears to moderate on it.
In terms of the current finding, enterprises in Taiwan should improve entrepreneurship and emphasize on guanxi network establishment and maintenance. Specifically, they should：devote to introduce new products and services；encourage employees to share and communicate with each other and empower them with right of decision-making；take a bold and aggressive approach when competing；keep watch for the changes of market demand；develop potential market, and identify opportunities aggressively；take interpersonal relationship as an important asset, and especially focus on the expansion and maintenance of guanxi network.

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