臺灣精密光學元件廠在全世界佔有重要地位，在產業結構中，手機光學鏡頭與鏡片佔產值比例最高，其中L公司的技術及出貨量在全球手機鏡頭市場位居領先地位。L公司師徒制傳承的組織信念，透過創業機會的辨識、決定市場之定位、內部資源的利用及進一步尋求創業機會的策略創業行動創造競爭優勢。策略創業行動、組織信念、內外部環境等相關因素彼此之間相互影響，互動關係動態複雜，必須以整體與結構性的系統觀點來思考，較能瞭解全貌。本研究以L公司為研究個案，採系統動態學方法論，從「員工與組織信念」、「技術與設備」、「財務與經營決策」等三個構面，以系統思考建構質性動態分析模式，從整體的觀點探討，利用因果回饋環路詮釋L公司的組織信念如何影響創造競爭優勢的過程，可提供企業在策略創業時理解組織信念與競爭優勢之管理意涵。

The precision optical components companies of Taiwan occupy important positions in the world. In industrial structure, production value of optical camera lens and lens of cell phones have the highest ratio, of which the technology and production volume of L company is in leading position of cell phone camera lens market in the globe. L company's organizational belief of “establishing technology autonomy based on apprenticeship” has created competitive advantages through strategic entrepreneurship activity of opportunity identification, market positioning, resource utilization and developing opportunities. The interaction among related factors of strategic entrepreneurship activity, organizational belief, internal and external environments, etc. and the interactive dynamics are complex, which must be thought with whole and structural systematic perspective to understand the entire picture. The study used L company as study case and applied systematic dynamic methodology from three dimensions of “employees and organizational belief”, “technology and equipment”, and “financial and operating decisions”, etc. to systematically think and structure quality dynamics analysis model and explore from whole perspective. By utilizing causal effect and feedback loop to interpret the process of how L company's organizational belief affect creating competitive advantages, the study can apply to businesses in the process of strategic entrepreneurship to understand the managerial meanings of organizational belief in creating competitive advantages.