創業長期以來被視為促進經濟發展與創造就業的關鍵動能，中小企業與新創事業憑藉其高度靈活性與創新性，逐漸成為驅動經濟成長的重要力量。然而，新創企業雖佔據重要地位，卻普遍面臨高風險與不確定性，其失敗率甚至高達九成，反映出創業歷程中的高度複雜性與挑戰性，故本研究旨在理解其背後機制。本研究採取質性研究方法，透過深度訪談三位曾有創業失敗經驗的創業者，探究其在創業歷程中所面臨的挑戰、資源配置策略、決策邏輯與危機應對方式，進一步分析創業失敗的多重成因與學習歷程。透過主題分析並結合相關理論架構，本文歸納出一套以「學習」為驅動核心的創業歷程模型。研究發現，創業失敗並非單一因素所致，而是內外部多重因素交互作用的結果。包括創業動機過於理想化、缺乏市場驗證機制、團隊溝通與分工不明、資金策略錯置，以及對市場變化反應遲緩等，皆為導致企業失敗的常見原因。
本研究提出之「創業學習歷程模型」涵蓋六大核心階段，依序為：創業動機啟動、資源識別與整合、產品與服務驗證、市場感知與回饋、危機辨識與調整、以及組織系統強化。此模型並非線性架構，而是一個持續調整與動態迴圈的歷程，反映創業活動中高度不確定性與變動性所需的應變邏輯。綜合分析顯示，成功創業者往往不是初次即達標者，而是在歷經多次試錯與學習修正後，逐步建立具備彈性與穩定性的系統性思維與行動框架。此外，創業者個體特質亦扮演關鍵角色，例如自我反思能力、數據判讀能力與市場敏感度，皆顯著影響其後續創業的應變表現與成功機率。透過這樣的模型可以理解，成功的創業者往往不是一蹴可幾，而是在經歷多次試錯與修正後，逐步建立出更為穩健且靈活的應變系統與經營邏輯。

Entrepreneurship has long been recognized as a key driver of economic development and job creation. With their flexibility and innovation potential, small and medium-sized enterprises (SMEs) and startups have become crucial forces in economic growth. However, despite their importance, startups face significant risks and uncertainties, with failure rates reaching up to 90%, highlighting the complexity of the entrepreneurial process. This study adopts a qualitative research approach to explore the causes of startup failure and how entrepreneurs learn from such experiences. In-depth interviews were conducted with three entrepreneurs who previously encountered failure, examining their challenges, resource allocation strategies, decision-making logic, and crisis responses.
Through thematic analysis and theoretical comparison, this paper proposes a learning-driven entrepreneurial process model. The findings reveal that failure stems from multiple interacting factors, such as idealized motivations, lack of market validation, weak team coordination, poor financial strategies, and slow adaptation to market changes. The proposed model consists of six dynamic stages: motivation initiation, resource integration, product validation, market sensing, crisis adjustment, and organizational reinforcement. This process is cyclical and adaptive, rather than linear, reflecting the volatile nature of entrepreneurship.
The study concludes that successful entrepreneurs often achieve resilience and adaptability through repeated trial and error. Key individual traits—such as self-reflection, data literacy, and market sensitivity—play a critical role in enhancing entrepreneurial agility and long-term success.

中文文獻
經濟部中小企業處（2023）。2023年中小企業白皮書。取自：https://www.moea.gov.tw/MNS/populace/news/News.aspx?kind=1&menu_id=40&news_id=112750

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