過去多數西方和俄羅斯學者透過制度的探討，指出治理問題、執法無效、市場改革不足等俄羅斯市場邏輯的結構性弱點，本文提供了一個新的視角，說明為何俄羅斯中小企業缺乏積極性合績效。本文指出，俄羅斯是歷史悠久的國家，儘管歷經幾十年的市場改革，許多不利於創業的社會文化至今仍然存在，俄羅斯社會變遷趕不上制度改革之速度，仍遵循蘇聯社會以及更古老俄羅斯思維。這些文化以不同方式仍然存在於現代俄羅斯社會，大幅阻礙市場改革的實現。以臺灣和俄羅斯田野調查的資料為基礎，本文比較俄羅斯和台灣社會文化因素，呈現兩國之間完全不同的價值觀和規範，及其對於現今俄羅斯和台灣社會的影響，由此證明以往制度性研究所忽略社會文化的作用和影響。 / In the past, most Western and Russian scholars applied the Institutional Approach to point out governance, ineffective law enforcement, lack of market reform and other structural weaknesses of the Russian market economy. This paper provides a new perspective as to why small and medium Russian enterprises experience lack of motivation and performance. This article points out the historical heritage of Russia as one of the reasons, showing that after decades of market reform, most traditional socio-cultural obstacles for entrepreneurship still exist in modern Russian society. The changes of Russian society are far behind institutional reforms and Russian mentality is still inheriting the spirit of Soviet society or even ancient Russian history. These old cultural norms and traditions still exist in different ways in modern Russian society, significantly obstructing the implementation of market reforms. Based on field survey data from Taiwan and Russia, this paper lists and compares Russian and Taiwanese socio-cultural factors, showing completely different values and norms between the two countries and their social impact in modern Russia and Taiwan. Thus proving that previous research based on the Institutional Approach has ignored the significance of social culture and its influence.