隨著女性之教育普及與兩性平權時代的到來’帶動女性就業率及創業率之攀升’臺灣女性投入創業的意 願大增’但實際從事行動之女性卻不多’顯示創業意圖至行動間存在著調節變數之研究缺口。本研究旨在探 討女性創業意圖對從事創業行動之影響’並以害怕失敗及創業知識為調節變數進行探討’研究方法以全球創 業觀察(Global Entrepreneurship Monitor, GEM)之臺灣 2010 年至 2012 年成人人 O調查(Adult Population Survey)隨機抽樣之3，006位女性樣本進行統計分析。實證結果發現創業意圖確實是行動之關鍵前因’當具有 創業意圖之女性越害怕失敗’其從事創業之行動便會顯著降低；但創業知識之調節效果則並未獲得支持。最 後根據研究結果提出討論分析、理論貢獻與實務意涵。

With the universal of woman education and the coming of gender equality, they promote up the rate of woman employment and entrepreneurship. Although women have high intention to start up a new business in Taiwan, but only one-quarter of women have entrepreneurial intention who really engage in the entrepreneurship. It shows that there is a research gap to discuss the moderating effect in the relationship between entrepreneurial intention and action. Therefore, the purpose of this research is to investigate the women who have entrepreneurial intentions of engaging in action, and take fear of failure and entrepreneurial knowledge as moderators. The study uses random sample data (Adult Population Survey) of Global Entrepreneurship Monitor (GEM) Taiwan database from 2010 to 2012 (3,006 women samples). The results reveal that entrepreneurial intention has significant positive relationship with action, but women who with fear of failure reduce the direct effect. Moreover, the moderating effect of entrepreneurial knowledge is not support. Finally, we provide discussions, theoretical contribution and practical implications.