統計資料有多數顯示中小企業佔台灣經濟發展有扮演相當重要的角色，故創業精神為台灣社會相當重要的資產。但對於創業家在創業決定之認知研究仍未有太多的探討。本研究之主要目的為找出創業家與非創業家對於創業認知的不同點。本研究以創業認知的謀劃、能力及意願三項變項為基礎，以量測後資料分析檢定創業家與非創業家在創業認知上的差異。
經檢定結果分析發現創業家與非創業家:(1)、在創業謀劃認知變項上的智慧財產權 保護及特殊技能二項研究變數上有部份顯著的差異，(2)、在創業意願認知變項上的專注 力、九諾承受度及自我激勵等三項研究變數上有部份顯著的差異，(3)、在創業能力認知 變項上的能力-機會配適度及新創公司專業知識等二項研究變數上也有部份顯著的差異。整體而言，就認知變項而言，創業家在意願認知上顯著的較非創業家為高。本研究結果除可提供給想創業但尚未創業者之參考外，本研究過程所參考使用之量測工其也可供研究者作為在建構或發展創業認知、創業行為的參考。

Government statistic illustrate that Taiwan's small medium business firms have played an important roles in Taiwan's economic development; therefore， entrepreneurship has been very an important asset in Taiwan's society. However， there are seldom studies which focused the cognition process of entrepreneurs. This study try to find the difference of cognition process about the decision of starting a venture between entrepreneur and non- entrepreneur. Arrangements， willingness and ability scripts associated with the venture created decision were designed to testify the difference.
Results show that difference between entrepreneur and non- entrepreneur in cognition process are: (l)for arrangements scripts， difference exist in variables of protectable idea and venture-specific skills， (2)for willingness scripts， difference exist in variables of seeking focus， commitment tolerance and opportunity motivation (3)for ability scripts， difference exist in variables of ability/opportunity fit and venture situational knowledge. Overall， entrepreneurs significantly have high values of willingness cognition than non- entrepreneur. Our results can provide suggestions for those non- entrepreneurs who try to start their venture creation and the measure instruments adopted in this study could also provide some ideas for researchers.