金融危機以及不動產泡沫造成了二千年代後期的衰退，幾乎全世界的國家嘗試尋求解決之道，各國政府有計畫的來振興經濟，並利用寬鬆的貨幣政策。Peter F.Drucker 的『創新與創業精神』言及，創業型經濟使美國於1965 年至1985 年創造就業機會。創業家精神可以刺激經濟的復甦與成長。當各國政府在幫助大型企業遠離破產的威脅時，他們已選擇忽視中小企業的重要性了，這對經濟將造成不健全的影響，除非大型企業內部具備創業家精神的特質。在臺灣，有超過百分之七十七的總就業人口依賴中小企業，並且中小企業是創業家精神的代表。本文將使用1990 年至2007 年的歷史資料，以及理論模型來闡述臺灣的中小企業如何成為創業家精神的代表。影響因素包含全球化、市場需求和趨勢、市場資源、以及政府政策。另外，Dess與Lumpkin 的創業導向理論將會是邁向創業家精神的最後一塊拼圖。希望本文能喚

The financial crisis and bursting of the real estate bubble which caused a recession in the late 2000s has left almost all countries around the world trying to find a solution.Governments trying to revive the economy have been loosening monetary policies. Peter F. Drucker in his book, Innovation and Entrepreneurship: Practice and Principles,discussed the entrepreneurial economy which drove job creation in America from 1965 to
1985. Entrepreneurship can stimulate economic recovery and growth. When governments lend support to large enterprises to counter the threat of bankruptcy, they may be neglecting the importance of small and medium-sized enterprises (SMEs). This has an unhealthy influence to economy, unless those large enterprises have the characteristic ofentrepreneurship inside their organizations. In Taiwan, the Republic of China, however,
more than 77 percent of total employment depends on SMEs, which are representative of entrepreneurship. This study uses historical data from 1990 to 2007 and a theoretical model to explain how SMEs have become the representative of entrepreneurship in Taiwan. The factors affecting SMEs include globalization, market needs and trends,market resources, and government policies. Also, entrepreneurial orientation (EO),as summarized by Dess and Lumpkin, is the last piece of the entrepreneurship puzzle. The
authors hope that this study can awaken government attention in SMEs. The success of Taiwan’s SMEs can be an example to other countries as to how to encourage long-term economic growth.