本研究是以《道德經》蘊含的創業思想探討B油行的創業歷程。研究目的旨在為創業研究領域提供一個新觀點：《道德經》觀點，以作為創業研究領域的應用。為了將《道德經》應用至創業研究領域，我們先回顧創業研究的兩種觀點－傳統經濟學觀點及開創觀點，意外地發現看似對立的兩種觀點存在互補的可能性。本研究因此奠基於這兩種觀點，再加上《道德經》蘊含的創業思想，提出《道德經》下的創業研究觀點。接著，為了檢視此觀點是否如實反映創業的真實情境，我們採用質性的個案研究法，並以此觀點作為理論視角，深入探究B油行的創業歷程。經過理論與質性資料的分析，本研究提出五項命題：

命題一：外在客觀條件與創業者主觀條件結合程度愈高者，創業成功機會愈大
命題二：創業者先天資質與後天努力結合程度愈高者，創業者成功機會愈大。
命題三：道的妙用、創業者的德、有形的資源、外在客觀的形勢，四者結合程度愈高，創業成功機會愈大
命題四：創業是統合正與反兩種對立力量的結果，兩者統合程度愈高，創業成功機會愈大。
命題五：創業是兼具漸漸性、持續性、一致性的歷程，三者結合程度愈高，創業成功機會愈大。

This study explores the entrepreneurial process of B company of food oil through the thoughts of “Tao Te Ching”. The objective of this study is to provide a new perspective in the field of entrepreneurship studies, the perspective of “Tao Te Ching”. To apply the thoughts of “Tao Te Ching” to the field of entrepreneurship studies, we start with the review of two perspectives in entrepreneurship studies, the economic perspective and the entrepreneuring perspective. Accidentally, we find that these two perspectives are not only opposite but may be complementary at the same time. Therefore, based on these two perspectives and the thoughts of “Tao Te Ching”, we propose a new perspective in the field of entrepreneurship studies, the perspective of “Tao Te Ching”. To examine whether our perspective corresponds to the reality of entrepreneurship, we adopt the qualitative case study research and explore the entrepreneurial process of B company of food oil through our perspectives. After theoretical and qualitative data analysis, this thesis study has five findings.

1. The more the objective environmental conditions match the subjective conditions of entrepreneur, the more the new venture creation would succeed.
2. The more the inborn talent match the acquired effort, the more the entrepreneur would succeed.
3. The more the four elements, the function of Tao, the Te of entrepreneur, the visible resources and the objective environmental conditions, combine together, the more the new venture creation would succeed.
4. Entrepreneurship is the result of the combination of the power of the positive and the negative. The more they combine together, the more the new venture creation would succeed.
5. Entrepreneurship is the incremental, sustainable and consistent process. The more the three properties combine together, the more the new venture would succeed.

論文審定書 i
誌謝 ii
摘要 iv
Abstract v
目錄 vi
圖次 viii
表次 ix
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與問題 6
第二章 文獻探討 7
第一節 傳統經濟學觀點下的創業研究 7
第二節 開創觀點下的創業研究 11
第三節 道德經 15
第三章 研究方法 18
第一節 研究方法 18
第二節 資料來源 21
第三節 資料分析 23
第四節 研究流程 29
第四章 道德經下的創業研究觀點 31
第一節 道德經蘊含的創業思想 31
第二節 道德經下的創業研究觀點 42
第三節 傳統經濟學觀點、開創觀點及道德經觀點的異同 47
第五章 個案故事 53
第一節 創業歷程—學徒師傅時期 53
第二節 創業歷程—自主創業時期 59
第六章 研究命題建立 71
第一節 研究命題建立 71
第七章 結論與建議 80
第一節 研究結論 80
第二節 理論意涵 83
第三節 實務意涵 86
第四節 未來研究方向 89
第五節 研究限制 91
參考文獻 92

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