創業精神一直是影響及驅動都市區域經濟發展的重要因素。臺灣音樂產業自1990後期受到新的網路分享技術影響，逐步邁向後工業音樂經濟發展，此一轉變形塑了音樂產業創業之新機會。既有地方創業精神研究，多集中於組織研究之文獻，也甚少討論文化產業之創業精神特殊性及其治理之區域特性。因此，本文目的在分析後工業音樂經濟趨勢下，臺北音樂產業之創業精神及其創業治理挑戰。透過對臺北中小型音樂產業從業者之半結構訪談為基礎，本文探究臺北後工業音樂經濟之轉型及創業發展之兩大議題。第一，音樂經濟市場的轉型及其對音樂工作者創業活動之影響。第二，音樂企業如何進行創業並調適後工業音樂經濟發展。本文結論認為臺北音樂產業結合新媒體產業，發展新興之數位音樂服務產業及現場表演產業。後工業音樂產業之新創業精神，並非僅倚賴既有音樂產業之創意內容，反而倚賴音樂產銷網絡、生產者與消費者之共同創造等。文末也將一併討論音樂產業之創業政策意涵。

Entrepreneurship is a crucial factor driving the development of city-regions. While Taiwan's music industries increasingly moved toward a new development path of post-industrial music economy, new music economy influenced by the rise of internet piracy spurred a new boom on music entrepreneurship. Although existing research of local cultural entrepreneurship has become an important issue within organizational studies, less discussion are given on the regional governance and particularities of entrepreneurship in cultural industries. This paper aims to analyze what is the entrepreneurship and governance challenges of Taipei's music industries. Major findings, based on semi-structure interviews of Taipei music enterprises, explained two issues of post-industrial music economy development. We firstly analyzed how are the transformative features of pop music market and its impacts on music entrepreneurship. Second, the adaptation of music industries and their governance characters of music entrepreneurship also were further examined. In conclusion, this paper argues that new forms of music entrepreneurship, which connect with the new media industries, focus on the promotions of digital music service and live music performance activities rather than on the physical music sales. It implied that music industries rely much on the exploitation of distribution system and the co-creation of music producers and consumers rather than on a creative music network. Finally, some policy implications of promoting music entrepreneurship are also discussed.