大多數的研究認為，創業存在很多變數，通過研究公司的外部環境，戰略，結構，組織文化，可以確定這些未知的變數，這樣就可以提前預算出企業的業務。有一小部分的研究者認為，創業是一個獨立的項目，是公司的一項企業活動，對公司的財務和財務績效會產生一定的影響。也有一些學者認為如果企業存在一些企業精神，會加大公司增長的壓力和企業的業績風險。

　　Most of the study regarded the entrepreneurship as the dependent variable, by exploring the company's external environment, strategy, structure, organizational culture, to identify the decision variables such as the antecedent variables corporate level business. A small part of the study regarded the entrepreneurship as an independent variable to explore the company's entrepreneurial activities on the company's financial or non-financial performance. There are also some scholars define entrepreneurship as the dependent variable and independent variables, the company decided to start exploring the antecedent variables and corporate venture enterprise performance.

　　在監管等外部因素對創業方向的影響這個問題上，大多數學者都達成了基本共識。但也有少數學者反映這并不是一個非常普遍的因素。

　　In the aspects of regulation of external factors on the relationship between entrepreneurial orientation and performance, environmental regulation basically reached a consensus. But some scholars reflected the non-universal of the environment.

　　Zahra, Jennings and Kuratko (1999) reviewed the previous empirical literature on entrepreneurial found that: since Peterson and Berger published in 1972 to study the impact of company business activities and environmental factors to create organization for the future of the early researchers have been constructed enterprises to enter new areas of business processes to give a special attention, and affect the company's success and discuss the many factors (Schollammer, 1982; Burgelman, 1983). The early scholars were through the establishment of model, empirical study to seek to determine the influencing factors of company business and the dimensions structure for the establishment of entrepreneurial orientation. Burgelman (1983) the process of corporate entrepreneurship played a substantial role in corporate entrepreneurship research activities exist in the free interaction of strategic behavior and formal literature. Miller [7] in 1983 published literature can be said as a key turning point for the company's level of entrepreneurial activities, some scholars have used Miller's theory and research methods to study and test environment, strategy, organizational variables and the relationship between corporate entrepreneurship. Covin and Slevin [28] in the literature published in 1991 established the classic conceptual model of corporate behavior, and the model for the establishment of a large number of assumptions made. Lumpkin and Dess (1996) in previous studies based on the five dimensions of entrepreneurial orientation concept and established the relationship between entrepreneurial orientation and performance contingent model. Then scholars continued to explore the dimensions of entrepreneurial orientation to amend the structure, business model and the empirical study validate the factors affecting entrepreneurial orientation and entrepreneurial orientation on performance.#p#分頁標題#e##p#分頁標題#e#

　　In addition, Richard regarded the dimensions of the entrepreneurial orientation as a variable, to verify the regulating effect of entrepreneurial orientation on cultural diversity and corporate performance.

　　In general, entrepreneurial orientation research has two main purposes: ① to understand or predict the value of creating conditions; ② to understand or predict the performance to create new value. Although the current study include the research about the relationship between orientation and other factors, mainly focuses on the relationship between entrepreneurial orientation and performance studies. The research about the relationship between entrepreneurial orientation and performance is divided into three cases: ① to examine internal factors influence the relationship between the two; ② to examine the relationship between external factors on the impact of the two; ③ to analyze in the external scenario analysis of the impact of internal factors on the two.

　　Some scholars discussed the impact of internal objective factors on the role of entrepreneurial orientation on the performance. Covin and Slevin (2007) suggested that the match between the organizational structure and executive entrepreneurial orientation has a promotion on organizational performance, and the model of organizational structure should be matched with the entrepreneurial management style, mechanical type of organization should be conservative management style to match. Covin and Slevin's study (1991) showed that the strategic variable has the role of adjustment on the relationship between entrepreneurial orientation and performance. Naman and Slevin (1993) deepen research in this regard that the matching degree of structure - strategy is related to the performance. In addition, the knowledge creation process on the relationship between entrepreneurial orientation and performance has a positive regulatory role.

　　In addition to the factors of time, some scholars also consider the vertical time factors. Zahra and Covin (1989) suggested that the company's business results over time become increasingly significant, especially in a dynamic environment. Runyan (2008) believed in the early development of enterprises, entrepreneurial orientation is related to performance; in the late development of enterprises, small business entrepreneurial orientation has nothing to do with performance. Hughes and Morgan (2007) studied the role of various dimensions of entrepreneurial orientation of enterprises on the performance at different life stages. In the early development of enterprises, innovation and foresight are positively related to firm performance, risk-taking is negative correlation with firm performance, and competition initiative and autonomy have no significant relationship with firm performance. Lumpkin, etc. (2006) are considered for the "older" companies, high risk-taking will lead to low performance, high competition ahead of initiative and action will lead to high performance, and high innovation will lead to low performance.#p#分頁標題#e#

　　in the role of the enterprise resources on the entrepreneurial orientation and the performance, Wiklund and Shepherd's study (1989) does not support the assumption that the dynamic environment of financial resources has a regulatory role on the entrepreneurial orientation and the performance, but suggesting the entrepreneurial orientation, financial resources and the environment can be appropriately matched positive impact on business performance. Stam and Elfring (2002) suggested that social networks play both positive and limited impact on the company's performance of entrepreneurial orientation. High concentration of network and extension of the relationship play a positive role in promoting the relationship between entrepreneurial orientation and performance. In addition to examining the role of tissue factor in the overall characteristics, the individual factors also influence the relationship between entrepreneurial orientation and performance. Krauss (2005) examined the psychological model and other business owner’s personal entrepreneurial orientation and firm performance, and found that the entrepreneurial orientation and business owners divided by psychological dimensions are all positively correlated with firm performance.

　　Such as Irene and Hansin examined the context of China's entrepreneurial orientation and organizational performance, environmental regulation variable is not supported. This may be due in the Chinese model of economic development, in particular, some unique factors will influence the analysis or because of previous study in the particular context lack of universal application. Moreno and Casillas's (2008) study found that environment has no regulation for the entrepreneurial orientation and the growth of business, but a negative correlation with business growth.

　　Some scholars also examined the regulation of influence of the external situational factors and internal factors. Covin and Slevin (1989) believed in hostile environments under the small business performance and organic organizational structure, entrepreneurial strategic posture, long-term orientation has a positive relationship between competition; in a mild environment for small business performance and mechanical structure, conservative management short-term orientation has a positive correlation between financial. Caruana (2002) and other studies showed that environmental heterogeneity,http://ukthesis.org/ygsslwdx/  technological change has positive relationship with entrepreneurial orientation, entrepreneurial orientation has a positive relation with performance.