過去創業活動一直是學術研究的重要議題，回顧創業研究，可以發現創業研究肇始於經濟學，爾後才有學者探討個體創業家的特質面向，近年的研究則發現影響創業活動的最重要的因素是體制構面。目前有學者研究發現總體經濟與創業活動會形成S型的關係，部分研究則聚焦探討環境(例如：法律、安全)與創業投資的關係。然而，將文化因素納入考量的卻付之闕如，因此本研究為了解文化與體制對創業活動之影響。所以針對：文化價值觀對創業活動之影響、體制對創業活動之影響、文化與體制交互作用對創業活動及態度之影響，分別進行跨國比較分析。
本研究運用自組織映射圖(SOM)的研究方法進行研究。並且採用全球創業觀察(GEM)、世界價值觀調查(WVS)及全球競爭力調查(WEF)的數據進行分類研究。研究樣本為共同參與這三個資料庫之國家，共計四十一個國家作為本研究之研究樣本。
本研究根據Michael Porter 提供經濟發展的三個階段及文化價值觀。並且彙整WEF中的次構面歸納出9個命題以及52個子命題。因此，本研究發現：一、文化會顯著影響創業活動；二、發現不同的體制模式會影響創業活動；最後則發現文化及體制交互影響創業活動。

Entrepreneurial activity has always been a significant issue in academic research. Reviewing entrepreneurial research, such research was grounded in Economy, and some scholars discussed the dimension of characteristics of individual entrepreneur. From the researches in recent years, the key factor influencing entrepreneurial activity was institutionalism. Currently, some researches stated that macroeconomic forms a S-shape relationship with entrepreneurial activity, while some other researches focused on relationships between environment (i.e: law or safety) and entrepreneurial investment. However, it lacks of researches taking consideration of cultural factors. In order to realize the effects of culture and institution on entrepreneurial activities, this research conducted cross-nation comparison on effects of cultural value, institution, and interacting effects of culture and institution on entrepreneurial activity separately.
This research adopted self-organizing map for research, and conducted categorizing research on data from global entrepreneur observations, world value survey and global competitive competence survey. Research subjects were nations from these three databases, in total 41 nations were selected as research samples.
According to three stages and cultural value of economic development introduced by Michael Porter, this research further added sub-dimension in WEF to conclude 9 propositions and 52 sub-propositions from indices. From these, this research discovered that 1. Culture significantly influences entrepreneurial activity, 2. Distinct institutions would influence entrepreneurial activities and 3. Culture and institution interactively influences entrepreneurial activities.

誌 謝 I
摘要 III
ABSTRACT IV
目錄 VI
表目錄 VIII
圖目錄 X
第一章緒論 1
第一節研究背景 1
第二節研究動機 4
第三節 研究目的與範圍 13
第四節 研究流程 15
第五節 論文結構與研究內容 17
第二章文獻回顧 18
第一節 創業 18
第二節 國家文化與創業 22
第三節 制度理論與創業 28
第四節 經濟發展與創業 32
第三章研究設計 42
第一節 研究架構與研究假設 42
第二節 數據來源與變數衡量 44
第三節 抽樣 47
第四節 研究方法 48
第四章研究分析 51
第一節 文化與創業活動之分析 51
第二節 要素驅動階段與創業活動之分析 56
第三節 效率驅動階段與創業活動之分析 77
第四節 創新驅動階段與創業活動之分析 116
第五節 分析結果 137
第五章結論 147
第一節 研究結果 147
第二節 研究限制與建議 156
參考文獻 158
一、中文文獻 158
二、英文文獻 160
附錄一：GEM的名詞釋義 176
附錄二：GEM創業活動之數據 179
附錄三：文化價值觀之數據 181
附錄四：WEF數據衡量 183
 

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