研究結果發現：（一）台灣大學生之態度、主觀規範與認知行為控制具有正向影響。（二）大陸大學生之態度與認知行為控制具有正向影響，主觀規範不具有正向影響。（三）兩岸大學生之態度、主觀規範與認知行為控制具有正向影響。（四）文化環境對態度、認知行為控制不具有正向影響，而對主觀規範具有正向影響。 根據本研究結果可以了解兩岸主觀規範的不同而產生的差異，對此，台灣教育可以針對這個部分進行改善，從小培養孩子獨立思考的能力與對自己的信心。 Based on Theory of Planned Behavior, the purpose of this study is to explore the entrepreneurial intention of cross-strait college students, and to understand the ideological differences between the different cultures. The entrepreneurial intention model is tested on a 298-individual sample from two diverse countries’ college students: Taiwan and China.
The research findings are presented as below: （1） Taiwan college students’ attitude, subjective norms and perceived behavior control has a positive impact on entrepreneurial intention. （2） On the one hand, attitude and perceived behavior control of China’s college students have positive impact on entrepreneurial intention, but on the other hand subjective norms don’t have a positive impact on entrepreneurial intention. （3） Cross-strait college students’ attitude, subjective norms and perceived behavior control have a positive impact on entrepreneurial intention. （4） The cultural environment doesn’t have a positive effect on attitude and perceived behavior control on entrepreneurial intention, but on the other hand it has a positive effect on subjective norms on entrepreneurial intention. According to the results of this study, people can understand the differences between the cross-strait of the subjective norms. In this regard, Taiwan’s education can be improved for this part, and bring up children''s independent thinking and confidence from childhood.