在台灣，中小企業一直扮演十分重要的角色，對國家經濟成長、創造就業機會有重大貢獻。近年有一群新興族群—微型企業，許多微型創業者在乎能夠結合熱情與專業所長，在自由彈性的工作環境中，實現夢想。小本經營的微型企業與近年來台灣產業環境變遷習習相關，在產業外移、經濟成長緩慢、失業率提升、及台灣產業結構逐步調整之下，沒有合適工作的人、職場中的高薪專業工作者、家庭中的主婦們，形形色色的人開始選擇創業這條路。微型企業主要特徵有二：小規模、低資產。多數微型企業因為規模不大，在面對變動快速的環境，能夠保有靈活應變能力；唯資產不足之原因，讓多數微型企業往往因為資金周轉不靈，而走上失敗或倒閉之途。普遍說來，台灣微型企業面臨「資本額小、體質弱、力量分散」困境。有別於傳統產業與高科技產業的創業，因為規模、產值與創業背景的不同，微型創業者在充滿障礙的創業過程中，每一步不但皆是生死存亡的關鍵，亦沒有想像中容易。創業過程中，創業者面臨機會的決策過程，如何因應創業活動運用既有資源，或進一步尋求所需資源的過程，都是欲踏入微型創業市場的創業者在乎的關鍵點。另，即便是小規模的微型企業，只要有能力辨識機會，依然有能力創造或發掘新市場，創造新價值；或許微型創業者是從自我價值提升開始，但透過營運模式的改變過程，依然可以對社會層次產生新價值。透過本研究，可以瞭解現今台灣社會時興的創業全民運動，微型創業者如何結合所長，因應環境的變化，找到利基市場，取得適用資源，創造新價值，並且瞭解創業動態過程最重要的關鍵因素為何。本研究所要探討的是微型創業者在充滿障礙的創業過程中，機會的辨識與掌握，因應創業過程其創業資源的變化，與微型創業活動價值創造的過程。本研究將Timmons Model(1999) 修改成為「新價值創造」，「創業者」，「機會」，「資源」四部份，依Maes(2003) 所提出之價值創造五元素探討創業者創造新價值之過程，並以Kim(2005) 提出的四項行動工具分析架構，解構新價值創造過程中創業者對機會、資源、與內外在環境的互動過程。 微型創業活動在封閉環境因子與外圍環境因子交互影響之下，形成機會辨識的動態過程，引發創業動機，修正創業活動。有能力從市場上學習產業經驗的創業者或創業團隊，才可以持續提升知識強化與產品內容深度。創業者透過創業活動的修正，逐一建構新創價值。創業過程中透過市場經驗的累積，提升微型企業的產業元素價值；但是創業者必須在高價值產業元素中，考量營運模式的調整，才能真正提升該微型企業的整體價值。因此，「創業者」是微型創業過程中最重要的關鍵元素，由創業者所引發的創業活動最為重要，可能是「創業者與機會」或「創業者與資源」，因產業別不同或當時環境因素的改變，產生對創業活動不同程度的影響。

城邦出版集團執行長何飛鵬說：「創業就是一個人的變身過程，從貧窮到富有，從平凡到成功，從能力不足到能力完備。每一個階段創業者都在向前、向上推升自己的人生境界，不斷測試自己人生的極端值。」 許多創業者嚮往自由彈性的工作環境，於是結合熱情與專業所長，稟持著「人生有夢，逐夢踏實」的信念，開始選擇創業這條路，勇於實現夢想。「吳寶春麥方店」創辦人為吳寶春先生，他在2010年奪得世界麵包冠軍後，為了向自己不斷挑戰，隨後獨自創立「吳寶春麥方店」，對於未來充滿企圖心的他，想要把麵包店格局做大，當成企業來永續經營，因此自己不斷地延伸閱讀、學習吸收經營管理知識，並向各方前輩請益，朝著「國際企業家」的目標繼行。 經濟部中小企業處2013年9月26日發表「2013中小企業白皮書」，資料顯示2012年台灣中小企業家數比前一年成長2.11%，續創歷史新高，佔全體企業高達9成7，獨資經營佔比超過5成6。近年，在政府鼓勵「創業創造就業」的政策利多之下，許多創業家勇於開創新業，各中小企業零散分據市場各產業、各領域、各角落，各有專精、擁有其特色產品、客群與形象，主要特徵有二：小規模、低資產，皆面臨著「資本額小、體質弱、力量分散」困境。 多數中小企業因為規模不大，在面對變動快速的環境，能夠保有靈活應變能力；唯因資產不足之原因，讓多數中小企業往往面臨資源短缺，因資金周轉不靈，而走上失敗或倒閉之途。普遍說來，中小型企業因為規模、產值與創業背景的不同，創業者在充滿障礙的創業過程中，每一步皆是生死存亡的關鍵，亦沒有想像中容易。 在創業過程中，創業者面臨機會的決策過程，如何因應創業活動運用既有資源，或尋求所需資源，都是欲踏入中小型企業創業市場的創業者在乎的關鍵點。另，即便是小規模的企業，只要有能力辨識機會，依然有能力創造或發掘新市場，創造新價值。 「創業者」是創業過程中最重要的關鍵元素，由創業者所引發的創業活動最為重要，可能是「創業者與機會」、「創業者與資源」或「機會與資源」，因當時所處環境因素的改變，產生對創業活動不同程度的影響。本研究藉由創業精神、動機、機會、資源、能力等創業要素以及創業模式之文獻探討，用以分析「吳寶春麥方店」之成功創業要素與成功創業模式之關聯。 / Cite Media Holding Group CEO Mr Fei-Peng Ho once said: “Entrepreneurship is the transformation of an individual from poor to wealthy; from the average Joe to the extraordinary, and from the inexperienced amateur to full capable professional. The entrepreneur steps forward with every stage of their business, continuously challenging themselves to the vertical limits in life and pushing themselves into the realm of personal success” Entrepreneurs look forward to a career with freedoms and flexibilities, directed by a combination of motivating passion and the self-belief of “Live life to the fullest. Chase to dreams to reality”. To choose the road of entrepreneurship is to bravely chase the dream of self-created success. After winning the 2010 World Baker championship, Mr. Wu Pao Chun founded The “Wu Pao Chun Bakery Chain” with the ambitious plan to dominate the bakery industry. Mr. Wu was a motivated learner in business operation management. Mr. Wu built the foundations of his business knowledge from a variety of sources i.e. studying books on business management, adapting from real-life experiences and listening trusted mentors. Determined to become a successful entrepreneur, Mr. Wu transformed small stores into corporate level bakery chains through sustainable management. In September 26, 2013, the Taiwan Ministry of Economic Affairs publicized the“ 2013 Official White Paper on SMEs in Taiwan”. According to the document, SMEs in Taiwan grew by 2.11% from 2011-2012. It was a record high, accounting for up to 70% of all enterprises. Among the sample, 83% of these enterprises were privately owned and/or operated. In recent years, the Taiwan Government has encouraged a policy focus on “Entrepreneurships to create Jobs”. With government support, many entrepreneurs have started businesses across the nation, creating unique products, identifying new customers, and creating company images across diverse range of industries. Since the majority of these entrepreneurs are small-scale and low capital ventures, capital shortage and lack of competiveness was a common problem. Small scale operations allowed entrepreneurs to adapt quickly to changing business environments but the lack of capital funding and resources shortage caused many entrepreneurs to fail. Weak cash flow was the ultimate cause of closure in businesses. Even with a small scale operation, the ability to identify opportunities is critical in developing and sensing new markets and ultimately, generating value. The entrepreneur themselves are the key contribution to the success of their businesses. To becoming an entrepreneur is no easy task, in fact, very challenging. Entrepreneurs face challenging decisions throughout every stage of their business. Every entrepreneur has their own scale of operation, capital funding and knowledge background. Every decision the entrepreneur makes is critical for the survival of their business. Successful allocation of existing resources and/or finding new resources through business operations is the key to success which all entrepreneurs strive for in the SMEs sector. The most important factors influencing a successful start-up business are the combination of keen-eyed entrepreneur, new opportunities in businesses, and adequate resources. My study in entrepreneurship focuses on personal drive/motivation of the entrepreneur, identifying key business opportunities, allocation of resources and the compatibility of these three factors as the basic elements in a successful business model and analyst how these elements contributed to Wu Pao Chun Bakery’s entrepreneurial success and the overall success of Mr. Wu’s business model.