台灣向來展現中小企業旺盛的生命力，近年來國際性評比的報告中指出台灣的經商環境與創業精神皆名列世界前茅，然而失敗是創業活動不可避免的一環，愛迪生曾說過：失敗也是我需要的，它與成功對我一樣有價值。既然人們說失敗為成功之母，創業家實際面對時是否能相信失敗具有價值？向失敗學習日趨重要，市面上亦增加許多向失敗學習以取代傳統成功典範的科普書籍，畢竟成功無法複製，卻能以失敗借鏡。從失敗的經驗累積未來進取成功的機會。本研究以曾有失敗或挫折經驗的創業家作為訪談對象，以深度訪談的方式，了解創業家失敗或挫折過後，針對前次經驗作內外部歸因的分析，進而讓創業家執行行為修正。 　　經過深度訪談與資料分析，本研究得出以下三點結論：(1) 面對原來的挫折時，所啟動的「敗因歸納－學習－反思與行為改變」歷程有下列影響：( i ) 內外部歸因前次的挫折，使創業家得到經驗學習的對象，進行反思。( ii ) 以前次的挫折為基礎，修正自我的行為，改變成不再犯同樣錯誤的。( iii ) 歷程過後，反思後得到內化後的能力將成為面對下次創業的依據之一。(2) 歷程中的行為改變可能引發控制錯覺，而成為下一次創業的失敗原因之一：當創業家在「敗因歸納－學習－反思與行為改變」歷程時，將針對前次挫折經驗視為學習與修正自我的對象，正因為創業家專注在解決與修正前一次的行為，使得歷程中的行為改變中，隱藏了下一次創業活動的行為盲點，而成為了當下檢討歷程的控制錯覺之一。(3)研究發現內外部的歸因與內外部資源有關聯：歷程中將內外部歸因以表格式的分類與分析，將敗因學習與行為修正所得到的回饋，轉而成為創業家實際的自我價值與資源。 / Small and medium enterprises in Taiwan have shown people their great vitality. Recently, the international business reports pointed that the entrepreneurial environment in Taiwan and Taiwanese entrepreneurship are almost on the top world. However, it is unavoidable to make mistakes when people stay in entrepreneurial process. There is a quotes spoken by Thomas A. Edison, “Negative results are just what I want. They're just as valuable to me as positive results.” People say that failure is the mother of success whether can entrepreneur really treat failure as a valuable experience? 　　 　　It has been more and more important to learn from failure. We can easily find lots of books talking about this topic. After all, success can’t be copied but people can be able to learn from failure. People can accumulate experiences from failure and make themselves to be success. This research examines how entrepreneurs do with reflection after being failure. Through interviewing 5 entrepreneurs who had been suffered from failure or frustrated experiences, researcher tried to understand the relationships between those experiences and entrepreneur’s behaviors by attribution theory.Through in-depth interviews and data analysis, there are three main findings. First, the process in “attribute frustration - learning from failure - reflection and behavior adjustment” has 3 significant impacts on the behavior of previous setbacks which help entrepreneur achieve. Second, the behavior adjustment in the process may trigger the illusion of control, which may become one of the failure reasons for the next entrepreneurship. Last, according to the research, the dimensions of attribution and the dimensions of entrepreneur’s resources have connection.