創業前的營運規劃對於創業家來說是 否真的重要？從創業理論與體制理論而 言，營運規劃、創業家能力、鑲嵌與營運 績效間的因果關係至今尚未有明確的結 果。有些學者認為是因為過去的研究忽略 營運規劃內容的深度與廣度，使得營運規 劃的變數過度簡化。在資料的蒐集上，為 了只針對創業家發放問卷（創業家有效樣 本94 份）容易造成共同方法變異的問題， 本研究增加了消費者問卷（有效樣本597 份）來避免這項問題。透過結構方程模式分析後，研究結果顯示，創業前營運規劃確實對營運績效存在顯著的正向關係，而鑲嵌比創業家能力更能夠幫助營運規劃的進行。最後，本研究針對上述結果提出具體的管理意涵與後續研究建議。

Does a pre-startup business plan really matters? The relationships among prestartup business planning, entrepreneur’s capability, embeddedness and performance do not have clear evidences from institutional and entrepreneurial theories. Business planning, entrepreneur’s capability, embeddedness and performance don’t have clear result till now. Some scholars regard that the literatures over the past years ignore the depth and breadth of business planning. Therefore, the level of business planning is used to realize its impact on performance. In order to solve the problem about common method variance, this study increases the consumer's questionnaire. The results reveal that the pre-startup business planning has significant impact on performance by structural equations model. In addition, the embeddedness also has significant impact on the level of pre-startup business planning. Finally, some managerial implications and suggestions for further research are proposed.