創業成功是偶然，失敗是必然。創業失敗是非常普遍的現象。為避免創業者在隨後創業過程中重蹈覆轍，應設法從失敗中找出創業失敗的主因，也就是對創業失敗的歸因。
本文主要以有創業失敗經驗的淡江大學校友為研究對象，探討其創業失敗經歷與失敗歸因認知之關聯性，本研究採用滾雪球抽樣之方式抽取樣本。針對問卷回收樣本統計資料進行敘述性統計分析、因素及信度分析、相關性分析、迴歸分析、卡方分析。主要研究結果如下：
1.失敗次數顯著負向影響失敗內部歸因，即創業者經歷的失敗次數越多，越傾向把失敗歸咎於外部原因。
2.經濟類型創業失敗顯著負向影響失敗內部歸因，意即創業者經歷的經濟類型創業失敗程度越高，越傾向把失敗歸咎於外部原因。生心理類型創業失敗程度顯著正向影響失敗內部歸因，意即創業者經歷的生心理創業失敗程度越高，越傾向把失敗歸咎於內部原因。
3.年齡愈小的創業者越傾向於把創業失敗歸咎於內因。當中20-49歲年齡的創業者傾向把其創業失敗歸咎於內部原因，50歲以上者則傾向把創業失敗歸咎於外部原因。員工人數5人以下(微型企業)的創業者傾向把其創業失敗歸咎於內部原因，員工人數6人以上的創業者則傾向把創業失敗歸咎於外部原因。

Entrepreneurial success is accidental; failure is inevitable.  Entrepreneurial failure is very common and therefore it is indispensable to find the root cause to prevent the history from repeating itself. 
The purpose of the study is to explore the correlation between the failure experience of the entrepreneurs and the attributions of failure perceived. Alumni of Tamkang University with entrepreneur fail experience were invited to fill in the questionnaire, and snowball sampling is illustrated to conduct descriptive statistics analysis, factor and reliability analysis, correlation analysis, regression analysis and Chi-square analysis that the mail results are summarized as following: 
1. The frequencies of failure has a significantly negative effect on internal attribution of entrepreneurial failure. In other words, the more often the entrepreneurs fail, the more likely they attribute the failure to external causes.
2. When the failure type of the entrepreneurship is more economic oriented, it is more likely for them to attribute the failure to external causes. However, if the type the entrepreneurship is more psychological oriented, it is more often that the entrepreneurs attribute the failure to internal causes.
3. The younger the entrepreneurs are, the more likely they attribute the failure to internal causes. In this study, entrepreneurs aged between 20 and 49 tend to attribute the failure to internal causes, whereas those above 50 attribute it to external causes more often. Furthermore, companies with under 5 employees tend to attribute the failure to internal causes, whereas those above 6 are more likely to attribute it to external causes.

目錄	I
表目錄	II
圖目錄	III
第一章 緒論	1
第一節 研究背景與動機	1
第二節 研究目的	3
第三節 研究流程	3
第二章 文獻探討	5
第一節 創業失敗	5
第二節 失敗經歷與失敗歸因	11
第三章 研究方法	14
第一節 研究架構	14
第二節 研究變項操作型定義及衡量	14
第三節 研究對象	16
第四節 統計分析	16
第四章 實證分析結果	18
第一節 樣本結構分析	18
第二節　因素及信度分析	20
第三節 相關性分析	21
第四節 假設驗證	23
第五節 人口統計變項對創業失敗歸因之關聯性分析	24
第五章 研究結論與建議	26
第一節 研究發現與意涵	26
第二節 研究限制	27
第三節 後續研究建議	27
參考文獻	29
附錄：正式問卷	35

表目錄
表2-1創業失敗定義	5
表2-2創業失敗的主要原因	8
表2-3創業失敗研究現況	13
表3-1失敗歸因的選項	15
表4 1正式樣本結構分析	19
表4-2創業失敗程度之KMO值及BARTLETT球形檢定	20
表4-3創業失敗程度之因素分析	20
表4-4信度分析	21
表4-6失敗次數、創業失敗程度與失敗內部歸因的迴歸分析	24
表4-7人口統計變項與創業失敗歸因關聯性的Χ2分析	25

圖目錄
圖1 1研究流程圖	4
圖3-1研究架構圖	14

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