研究創業精神之文獻多數從個人層面著手研究，以經濟、產業面著手之研究相對較少。且如何以經濟相關指標來衡量創業精神，其方法更是眾說紛紜並無絕對的共識。再者，過去對台灣創業精神進行研析之相關文獻，多數僅著墨於製造業。然而回顧台灣經濟發展的歷程，可發現我國經濟發展重心有逐漸轉移至服務業之趨勢，故服務業部門之相關研究不容忽視。 本文主要使用行政院主計處2011年工商及服務業普查資料，以探究台灣創業精神之決定因素。除了將服務業與製造業共同併入研究，亦將使用業主比例、新興廠商比例、進入率等三種衡量方式來衡量創業精神，並多加探討衡量指標之間的優劣。 整體而言，影響台灣創業精神之因素與假說大致符合，唯資訊化程度與研發密集度有所不同。而製造業與服務業較為不同之處在於產業成長率和研發密集度。最後，本研究結果下最佳衡量創業精神之指標為業主比例。 This study is based on the 2011 Commerce and Service Census raw data to explore the determinants of entrepreneurship in Taiwan. In addition to join the service and manufacturing to research, including the owners-ratio, emerging-firms-ratio, and entry rate to measure entrepreneurship and to analyze the pros and cons. The majority research of entrepreneurship is on the basis of personal experience, compared to the economic and industrial side. Besides, there is no common understanding to measure entrepreneurship with relevant economic indicators which is still divergent. Literatures on entrepreneurship is only researched in manufacturing in Taiwan in the past. However, the discovery of Taiwan''s economic development has been changed and shifted to the service sector from the review of previous research of Taiwan''s economic development. Thus, we considered that the relevant research of the service sector cannot be ignored. To sum up, the determinants of Taiwan''s entrepreneurship is mostly the same as the hypothesis, but information-technology-degree and R&D intensity is different. We also found that the difference between manufacturing and service is the growth rate and R&D intensity. Therefore, the owners-ratio is the best indicator.