哲學與創業到底有何關係？在本文中，我們援引了德勒茲的哲學觀：哲學作為概念創造，作為思考的起點來重新思考創業學習的意涵。過去的創業學習大多由創業概念的建立入手，企圖能引發後續的創業實踐，但本研究在學習者的開創學習歷程中發現，真正的創業學習必須從經濟面向的創業管理概念轉向生命面向的開創學習概念。我們更從當代的創業學習研究中發現：創業即是學習的歷程，而學習亦是創業性歷程。在學習者的經驗敘說中，我們也發現概念創造與創造真實之間學習所扮演的中介角色—通過開創學習的歷程，從事件的實作中造成的經驗差異如何促成概念的流變，進而得以創造出差異的真實。

What is the relationship between philosophy and entrepreneurship? In this article, we adopt Deleuze's philosophical view: philosophy as a conceptual creation, as a starting point to rethink the meaning of entrepreneurship learning. The past studies based entrepreneurial learning on entrepreneurial concepts in an attempt to foster corresponding entrepreneurial practices. However, this study finds in the process of learners’ entrepreneuring learning, alternative entrepreneurial learning shall be shifted from economic-oriented entrepreneurial management concept to life-oriented entrepreneuring learning concept. We also discover that entrepreneurship is the learning process and learning is also an entrepreneurial process from the contemporary entrepreneurial learning studies. Furthermore, we also uncover from the learners’ narratives, the process of entrepreneuring learning as the intermediary role between concept creation and reality creation---the differentiation of experience from the practice of events leading to the conceptual change create a reality difference.