本文援引法國哲學家傅柯（Michael Foucault）關於自我實踐與倫理主體 的觀點，以及一門創業實作課程的真實經驗與反思，說明創業實踐教育的意 義，在於引導學生對於自我的覺察，以及體察倫理主體的建構歷程。本文指 出，創業的主要目的，在於創業者能在社會中實踐自我的主體思考與價值， 而創業教育的目標，也在於協助學生體認此創業起點：創業教育的實作課 程，恰能透過參與社會的過程，令實作的學生反思、覺察、建構自我的倫理 主體，體現自我的價值與意欲。

The significance of entrepreneurial practice education is to guide students to self-awareness and to understand the process of constructing ethical subjects. I will explain it through the view of self-practice and ethical subject of Michael Foucault and an entrepreneurial practice course. The main purpose of entrepreneurship is that entrepreneurs can practice their thinking and subject value of self, and the goal of entrepreneurship education is to help students recognize that the starting point for entrepreneurship: through the process of participating in society, students can reflect, perceive and construct ethical subjects and embody their values and intentions.